In ABC systems, activities are often separated into a hierarchy of six categories.

REQUIRED

In your own words, define and give examples of the following types of activities and costs in an ABC system for a national car rental company such as Hertz or Enterprise Rent-A-Car:

A. Unit-level activities and costs.

B. Batch-level activities and costs.

C. Product-sustaining activities and costs.

D. Customer-sustaining activities and costs.

E. Facility-sustaining activities and costs.

F. Organization-sustaining activities and costs.