(Identifying cost drivers) Cruise-IN fast-food restaurant relies on computer- controlled equipment to prepare food for customers. Classify each of the fol¬ lowing costs as unit level (U), batch level (B), product/process level CP), or organizational level (O).

a. Napkins

b. Oil for the deep-fat fryer C. Store manager’s salary

d. Electricity expense for the pizza oven

e. Maintenance of the restaurant building

f. Refrigeration of raw materials g. Property taxes h. Wages of employees who clear and clean tables i. Frozen french fries j. Depreciation on kitchen equipment LO1.