Classify each of the following items of factory overhead as a(n)unit-level, batch-level, product-level, or facility-level cost.

a. Insurance on the building

b. Depreciation of building (straight-line method)

c. Depreciation of machinery (units-of-production method)

d. Polishing compounds

e. Machine lubricants

f. Wages of forklift driver

g. Building rent

h. Plant managers salary

i. Product inspectors wages

j. Product design costs

What would be the appropriate basis for distributing the costs of each of the following service departments to the user departments?

a. Building maintenance

b. Inspection and packing

c. Machine repair

d. Human resources

e. Purchasing

f. Shipping

g. Raw materials storeroom