Classify each of the costs below within the ABC costing hierarchy as either unit-level, batch-level, product-level, or facility-level.

(a) Cost to inspect each product as it is finished

(b) Factory depreciation

(c) Machine setup

(d) Costs to hire human resource personnel

(e) Salary for a product-line manager

(f)Receiving raw materials from vendors

Please show all of your calculations.