Each of the costs below is incurred by Fairgood & Hernandez, a small CPA firm. 

Required
Identify whether each of the following costs most likely relates to an (i) organisation sustaining activity, (ii) customer-sustaining activity, (iii) product-sustaining activity, (iv) batch-level activity, or (v) unit-level activity. For each item, explain your choice.

(a) Receptionist salary

(b) Financial forecasting software

(c) Photocopy machine rental

(d) Cleaning service

(e) Audit manager salary

(f) Long-distance telephone charges

(g) Meal costs for entertaining clients

(h) Costs of annual employee golf party

(i) Office supplies such as paperclips and paper

(j) Annual subscription for income tax regulations