Sentry Corporation, a furniture manufacturer, uses an activity-based costing system. It has identified the following selected activities:
1. Packaging completed furniture in boxes for shipment.
2. Inspecting completed furniture for quality control.
3. Purchasing TV time to advertise a particular product.
4. Incurring property taxes on factory buildings.
5. Incurring paint cost for furniture produced.
6. Setting up machines for a particular batch of production.
7. Inspecting wood prior to using it in production.
Required
a. Classify each activity as a unit-level, batch-level, product-level, or facility-level activity.
b. Identify an appropriate cost driver (allocation base) for each of the activities.