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3. (TCO 6) Classify each of the costs below within the ABC costing hierarchy as either unit-level, batch-level, product-level, or facility-level. (a) Factory insurance (b)

3. (TCO 6) Classify each of the costs below within the ABC costing hierarchy as either unit-level, batch-level, product-level, or facility-level. (a) Factory insurance (b) Direct labor (c) Costs to develop new products (d) Painting each product (e) Receiving raw materials from suppliers (f) Training costs on sexual harassment in the workplace (Points : 30)

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