Classify activities by level.

E$4\mathrm{.}13($LO $3),$ AN William Mendel & Sons, Inc. is a small manufacturing company in La Jolla that uses activity$-$based costing. Mendel & Sons accumulates overhead in the following activity cost pools.

Hiring personnel.

Managing parts inventory.

Purchasing.

Testing prototypes.

Designing products.

Setting up equipment.

Training employees.

Inspecting machined parts after each setup.

Machining.

Assembling.

Instructions

For each activity cost pool, indicate whether the activity cost pool would be unit$-$level, batch$-$level, product$-$level, or facility$-$level.