The following activities are carried out in Greenberry Company, a manufacturer of consumer goods:

a. Direct labour workers assemble a product.

b. Engineers design a new product.

c. A machine is set up to process a batch.

d. Automated machines cut and shape materials.

e. The HR department trains new employees concerning company policies.

f. Raw materials are moved from the receiving dock to the production line.

g. A random sample of 10 units is inspected for defects in each batch.

Required:

1. Classify each activity as a unit-level, batch-level, product-level, or facility-level cost.

2. Provide at least one example of an allocation base (i.e., activity measure) that could be used to allocate the cost of each activity listed above.