Question 1 (4 points) Under an activity-based costing system, the cost of the plant manager's salary would be classified as a: facility-sustaining cost. batch-level cost. unit-level cost. product-sustaining cost. Question 2 (4 points) Under an activity-based costing system, changes made to the product design would be: facility-level activity. Obatch-level activity. O product-level activity. unit-level activity Which of the following costs is not included on a job-order cost sheet? direct labor costs actual plantwide overhead costs applied plantwide overhead costs direct material costs