Classify each of the following costs as unit-level, batch-level, product-level, or facility-level. .... a Product line manager salary b CEO salary c. Machine set-up costs that are incurred whenever a new production order is started d. Direct materials Batch-level Batch-level or Facility-level Batch-level or Unit-level Facility-level Facility-level or Product-level Facility-level or Unit-level Product-level Unit-level