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3. Classify each of the costs below within the ABC costing hierarchy as either unit-level, batch-level, product-level, or facility-level. (a) Cost to inspect each product

3. Classify each of the costs below within the ABC costing hierarchy as either unit-level, batch-level, product-level, or facility-level. (a) Cost to inspect each product as it is finished (b) Factory depreciation (c) Machine setup (d) Costs to hire human resource personnel (e) Salary for a product-line manager (f) Receiving raw materials from vendors

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