Activity-based management (ABM) involves analyzing activities. Which of the following would be considered part of activity analysis?

a) Classify all current activities and tasks as either facility-level, batch-level, or unitlevel activities.

b) Develop organizational goals.

c) Classify all current activities and tasks as either value added or non-value added.

d) Allocate costs to cost objects

Arranging for a shipment of a number of different products to a customer is an example of an activity at which of the following levels?

a) Unit level

b) Customer sustaining

c) Product sustaining

d) Facility sustaining