Classify each of the following costs as unit$-$level, batch$-$level, product$-$level, or facility$-$level.

Activity Cost

Level

$($a$)$ First$-$shift supervisor's salary.

$($b$)$ Powdered raw plastic.

$($c$)$ Dies for casting plastic components.

Depreciation on injection molding machines $($assume units$-$of$-$activity depreciation$).$

$($e$)$ Changing dies on machines.

Moving components to assembly department

Engineering design.

$($b$)$ Employee health and medical insurance coverage.