Classify each of the following costs as either unit- level, batch- level, product- level or facility- level.
a. Product line manager salary
b. Machine setup costs that are incurred whenever a new production order is started
c. Patent for new product
d. Factory utilities
e. Direct materials
f. Cost to inspect each product as it is finished
g. CEO salary
h. Engineering costs for new product
i. Order processing
j. Depreciation on factory
k. Direct labor
l. Shipment of an order to a customer