Adamson Company manufactures four lines of garden tools. As a result of an activity analysis, the accounting department has identified eight activity cost pools.

Each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. Classify each of the following activities or costs as either unit-level, batch level, product-level, or facility-level.

(a) Machining parts.

(e) Assembling parts.

(b) Product design.

(f) Purchasing raw materials.

(c) Plant maintenance. (g) Property taxes.

(d) Machine setup. (h) Painting.

AppendixLO1