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Classifying costs into one of four hierarchical levels can facilitate the identification of relevant costs. Place an X in the appropriate column to classify the
Classifying costs into one of four hierarchical levels can facilitate the identification of relevant costs. Place an "X" in the appropriate column to classify the following costs as Unit-level Batch-level Product.level, and Facility level. Batch-Level Product Level Facility Level Description of Cost Unit Level Administrative costs Assembly labor Equipment setup costs Engineering design Inspection costs Direct materials cost Materials handing cost Personnel administration and training Plant manager's salary Product manager's salary
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