William Mendel & Sons, Inc. is a small manufacturing company in La Jolla that uses activity-based costing. Mendel & Sons accumulates overhead in the following activity cost pools.

1 Hiring personnel.

2 Managing parts inventory.

3 Purchasing.

4 Testing prototypes.

5 Designing products.

6 Setting up equipment.

7 Training employees.

8 Inspecting machined parts.

9 Machining.

10 Assembling.

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

AppendixLO1