16) Designing a new backpack at an outdoor sports equipment company is an example of a: A) Product-level activity B) Facility-level activity. C) Batch-level activity D) Unit-level activity 17) On October 1, Takayama Corporation has 300 units of Product XYZ on hand. The company plans to sell 1,200 units of Product XYZ during October, and plans to have 500 units on hand October 31. How many units of Product XYZ must be produced during October? A) 2,000 B) 1,000 C) 1,500 D) 1,400 18) Skip Frye Boat Wash's cost formula for its cleaning equipment and supplies is $2.460 per month plus $49 per boat. For the month of April, the company planned for activity of 58 boats, but the actual level of activity was 18 boats. The actual cleaning equipment and supplies for the month was $3,470. The cleaning equipment and supplies in the planning budget for April would be closest to: A) $3,342 B) $3,470 C) $5,302 D) $11,181