For each overhead cost activity below, determine whether it is a unit-level, batch-level, product-line, or facility support activity.

1. Employee training. Employees need special training to work with each of the company’s different products.

2. Product inspection. No inspection is performed on each unit produced. Instead, a sample of units from each production batch is inspected.

3. Electricity. The production machines are powered by electricity.

4. Liability insurance. Because of hazardous chemicals used throughout the plant, the company is required to buy a liability insurance policy.

5. Product design. A staff of design engineers generates refinements to the designs of each of the products.

6. Vice president in charge of production. This company vice president has specific responsibility for overseeing all aspects of the production facility.

7. Machine setup. The production machines must be repositioned and inspected at the beginning of each production batch.

8. Machine setup. The production machines must be repositioned and inspected only when production is changed from one type of product to another.

9. Product inspection. An inspection is performed on each unit produced.

10. Machine maintenance. The production machines need constant preventative maintenance in order to extend their operating lives.