Costs can be classified into one of 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 above. The first item has been categorized as an example.

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Cost Description Cost Classification Wages of factory janitors Machine setup cost for different production jobs Direct materials Salary of the manager in charge of making a product Tires used to assemble a car Payroll cost for assembly-line workers Electricity bill of the factory Product design Facility-level cost