Cost Hierarchy. The following activities and costs are for Tanak Company. Direct materials used by workers to assemble products Purchase requisitions issued for raw materials Machines set up to produce groups of products New product research and development Maintenance performed on the factory building Direct labor assembling products Product designed for a specific customer Factory building rent @3991\"??? Required: a. Determine whether each item is a facility-level, product or customer-level, batch-level, or unit-level cost