Advanced Company is installing an ABC system and needs to know the level of a few activities. Advanced has already determined which costs are directly traceable to product and customers. Only those costs left to be allocated/assigned are of concern here.

Advanced Company produces two productshigh-tech global positioning systems (GPS) and low-tech compassesusing portions of the same assembly line. One design department handles the design of both products. The GPSs are made in batches of 50, while the compasses are made in batches of 5,000. GPSs each require a one-hour inspection, while compasses each require a one-minute inspection.

Indicate whether the following two activities are:

A. Unit level

B. Batch level

C. Product level

D. Customer level

E. Facility sustaining or Organization sustaining

Setup machines (see answer choices immediately above)

Have the annual financial statements audited (see answer choices immediately above)