Describe four levels of a cost hierarchy. Question content area bottom Part 1 A. 1. Direct materials 2. Direct labour 3. Direct manufacturing overhead 4. Indirect manufacturing overhead B. 1. Direct costs 2. Indirect costs 3. Variable costs 4. Fixed costs C. 1. Output unit-level costs 2. Batch-level costs 3. Product-sustaining costs or service-sustaining costs 4. Facility-sustaining costs D. 1. Design costs 2. Manufacturing costs 3. Distribution costs 4. Customer service costs