Having itemized its costs for the first quarter of next year’s budget, Santana Corporation desires to install an activity-based costing system. First, it identified the activity cost pools in which to accumulate factory overhead. Second, it identified the relevant cost drivers. (This was done in E4-8.)

Instructions
Using the activity cost pools identified in E4-8, classify each of those cost pools as either unit-level, batch-level, product-level, or facility-level.