Answer 1	Answer 2	Answer 3
Operations	Level	Cost Driver
(a) Depreciation on factory equipment.	Facility	No. of Units produced
(c) Depreciation on factory building.	Facility	No. of Years
(e) Assembly foreman's salary.	Facility	No. of units assembled
(h) Supplies for the Machining Department.	Unit	No. of units produced
(j) Electricity for the Assembly Department.	Unit	No. of machine Hours
(k) Lost materials (left overs) in a Machining Department.	Unit	Left overs volume
(l) Direct labor in the Assembly Department.	Unit	Supplies Volume
(o) Packing supplies.	Batch	No. of units packed in a batch
(q) Payroll fringe benefits for workers in the Shipping Department.	Facility	No. of employees in shipping Department
(r) Supplies for Production Scheduling.	Unit	No. of scheduled produced
(s) Cost of repairing parts improperly manufactured in the Machining Department.	Product	No. of parts of the product improperly manufactured
(t) Paint for the Assembly Department.	Facility	Volume of Paint used
(u) Heat, light, and power for the factory.	Facility	No. of sq feet used
Administrative
(b) Depreciation on office equipment.	Facility	No. of Units produced
(p) Cost of hiring new employees.	Facility	No. of new employees
(v) Computer equipment leased for the Accounting Department.	Facility	No. of hours used
Sales
(d) Advertising manager's salary.	Facility	No. of advertisement developed in a year
(f) Salespersons' salaries.	Product	No. of units sold
(g) Salespersons' travel expenses.	Facility	No. of customers which are contacted
(i) Advertising supplies used.	Facility	No. of advertisement developed in a year
(m) Supplies for the sales office.	Unit	No. of Processed customer order
(n) Commissions sales	Product	No. of units sold
Answer 4 the classification will be for sales and administrative cost so you can see that above in the solution itself Using above chart anwser the following: Glaser Health Products is interested in using activity-based costing to identify as many costs as possible with the products. These costs will be used for planning and control decisions rather than for inventory valuation. The controller decided that all operation costs will be related to products but only those sales and administrative costs that are classified as unit-level, batch-level, or product-level costs should be related to products. Using preliminary stage cost drivers, explain how individual items of costs will be traced to activity groupings. 5. Using primary stage cost drivers, show how the costs should be related to products. 6. Explain why it is necessary to use preliminary stage and primary stage cost drivers.