Paul DiGiovanni & Sons, Inc. is a small manufacturing company in Balboa that uses activity-based costing. DiGiovanni & Sons accumulates overhead in the following activity cost pools.

Instructions

For each activity cost pool, indicate whether the activity cost pool would be unit-level. batch-level, product-level, OF facility-level.

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1. Managing parts inventory 2. Hiring personnel. 3. Purchasing. 4. Designing products. 5. Testing prototypes. 6. Setting up equipment. 7. Inspecting machined parts. 8. Training employees. 9. Machining. 10. Assembling.