$4-7 Classifying costs within the cost hierarchy (Learning Objective 2) facility-level. Classify each of the following costs as either unit-level, batch-level, product-level, or a. Engineering costs for new product b. Order processing c. Depreciation on factory d. Direct labor e. Shipment of an order to a customer f. Product line manager salary g. Machine setup costs that are incurred whenever a new production order is started h. Patent for new product i. Factory utilities j. Direct materials k. Cost to inspect each product as it is finished 1. CEO salary