SE 5. Engineering design is an activity that is vital to the success of any motor vehicle manufacturer. Identify the level at which engineering design would be classified in the cost hierarchy used with ABC for each of the following:

1. A maker of unique editions of luxury automobiles 2. A maker of built-to-order city and county emergency vehicles (orders are usually placed for 10 to 12 identical vehicles)

3. A maker of a line of automobiles sold throughout the world The Cost Hierarchy