Greenfield Company manufactures five products in a single production facility. The company uses an activity-based approach to indirect cost allocation. The following activities have been identified following an analysis of the entity operations:
a. Inventory control
b. Raw materials
c. Engineering design
d. Machine set-up
e. Quality inspections
f. Materials ordering
g. Building maintenance
h. Delivery to customers
i. Employee benefits.
Required:
Classify each activity cost as unit-level, batch-level, product-level or facility level.