Classify activities by level.

(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.

• 1.Hiring personnel.
• 2.Managing parts inventory.
• 3.Purchasing.
• 4.Testing prototypes.
• 5.Designing products.
• 6.Setting up equipment.
• 7.Training employees.
• 8.Inspecting machined parts after each setup.
• 9.Machining.
• 10.Assembling.

Instructions

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