The following costs are incurred in a fast-food restaurant that relies on computer-controlled equipment to prepare customers’ food. Classify each cost as unit level (U), batch level (B), product/process level (P), or organizational level (O):
a. Maintenance of the restaurant building
b. Refrigeration of raw materials
c. Cardboard boxes for food order
d. Store manager’s salary
e. Electricity expense for the pizza oven
f. Wages of employees who clear and clean tables
g. Depreciation on equipment
h. Property taxes
i. Oil for the deep-fat fryer (changed every four hours)
j. French fries