Costs can be classified into one of four categories including unit-level, batch-level, product-level, or facility-level costs.

Required

Classify each of the items listed below into one of the four categories listed above. The first item has been categorized as an example.

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Cost Description Cost Classification Facility-level cost Salary of company president Research and development cost Factory lawn care cost Cost of patent Startup cost to change color of a product Cost of resetting sewing machines to change shirt size Real estate tax for the factory Direct labor