An accountant has been asked to classify the following activities as either a unit-level, batch-level, product-level, or organization-sustaining activity.

Please define a unit level, batch level, product level, and organization sustaining activity and then classify the following activities below.

a.	Receive raw materials from suppliers.
b.	Manage parts inventories.
c.	Do rough milling work on products.
d.	Interview and process new employees in the personnel department.
e.	Design new products.
f.	Perform periodic preventive maintenance on general- use equipment.
g.	Use the general factory building.
h.	Issue purchase orders for a job.