A company uses the manufacturing cost hierarchy to allocate costs to various activities. During the past year, it has incurred:

Costs	Description
725,000	Product Development Costs
475,000	Materials handling costs
1,250,000	Production line labor costs
450,000	Production setup costs
250,000	Power costs (for cooling beer and running equipment)
875,000	Manufacturing facility management costs

A. Using the manufacturing cost hierarchy, what is the total cost that would be classified as unit-level activity costs?

B. Using the manufacturing cost hierarchy, what is the total cost that would be classified as batch-level activity costs?

C. Using the manufacturing cost hierarchy, what is the total cost that would be classified as product-level activity costs?

D. Using the manufacturing cost hierarchy, what is the total cost that would be classified as facility-level activity costs?