Discuss the importance of hierarchies of activities in implementing an ABC and analyze the AUT's activities using hierarchies of activities.

Hints: (1) The activities at AUT are similar to the teaching activities and other activities that support student learning at the Australian National University (ANU). You are best positioned to draw a full list of the activities that facilitate your learning experience.

(2) The discussion should include the importance of the cost hierarchy in ABC.

(3) Make a full list of the activities, by using broader categories (e.g., activity centers).

(4) Justify the classification of activities to the four levels of hierarchy.