This activity requires teamwork to reinforce the understanding of the hierarchy of activities commonly found in ABC systems in manufacturing companies.

Required:

1. The team should discuss and then draft a brief description of how the ABC system allocates overhead to products. All team members should agree with and understand the description.

2. Without referring to the related section in the text, each member of the team should choose one of the following levels of activities, define the level of activity chosen, and provide one or more examples of tasks performed at that level of activity in a manufacturing firm:

a. Unit-level activities.

b. Batch-level activities.

c. Product-level activities.

d. Facility-level activities.

3. Each team member should present the answers from part (2) to the other teammates, who should confirm or correct those answers.