Otto Dieffenbach & Sons, Inc. is a small manufacturing company that uses activity-based costing. Dieffenbach & Sons accumulates overhead in the following activity cost pools.
1. Hiring personnel
2. Managing parts inventory
3. Purchasing
4. Testing prototypes
5. Designing products
6. Setting up equipment
7. Training employees
8. Inspecting machine parts
9. Machining
10. Assembling
Instructions
For each activity cost pool, indicate whether the activity cost pool would be unit-level, batch-level, product-level, or facility-level.