b. Vegas Inc. produces flat-screen computer monitors. Consider the following selected costs that arose during the year: Direct materials used - $2,600,000 Plant rent, utilities and taxes - $850,000 New technology design engineering - \$1,340,000 Materials receiving - $215,000 Manufacturing-run/setup changes - $50,000 Equipment depreciation - $75,000 General management salaries - $1,200,000 You are required: i. Distinguish between batch-level and facility-level with examples. (5 marks) ii. Determine the cost of the firm's unit-level, batch-level, product-sustaining level and facility-level activities. (7 marks)