The options to select from are: Batch-Level Cost, Facility-Level Cost, Product Level Cost, or Unit-Level Cost

Costs can be classified into one of the four categories, including unit-level, batch-level, product-level, or facility-level costs. Required Classify each of the items listed below into one of the four categories listed previously. The first item has been categorized as an example. Cost Classification Facility-level cost Cost Description Salary of company president Research and development cost Factory lawn care cost Cost of patent Startup cost to change color of a product Cost of resetting sewing machines to change shirt size Real estate tax for the factory Direct labor