Case 1 In customer cost hiezarchy, die costs of all activitics incurrod to sell group of units to end consumers are classificd as A- Customer output unit level costs B - Division stustain costs C. Customer output butch level costs D- Customer sustrining costs Case 2 In customer cost hierarchy, the costs of those activities that cannot be traced to distribution channels or tndividual customers are classified as A-Discretionary chnnnel costs B-Corporate sustaining costs C-Distribution- channel costs D- Enginecred resource costs Case 3 The cost of particulat cost objcct which can not be traced in cconomically plansibic way is classified as A= Partial cost B-Fixed cost C-Direct cost D-None of the above