1. Cost Hierarchy (10 points)

Identify the cost hierarchy for each of the following costs:

A) Factory rent expense

B) Building security costs

C) Top management compensation costs

D) Machine depreciation

E) Advanced Technology Products produces 10 different fasteners. Each time a type of fastener is produced, the equipment must be stopped and items such as filters and drill bits must be changed, oil must be added to the equipment and some parts need lubrication. This work must be done before the products can be produced.

F) Design costs

G) Quality control

H) Building maintenance

I) Packaging for product sold in groups of 10