During Rodneys internship at a merchandising company, his supervisor gave him the following two lists.

Types of Activities Possible Cost Drivers

Purchasing Number of employees Distribution Square footage Selling Number of reports requested Facility Maintenance Number of purchase orders Inventory Management Number of units Executive Management Number of shipments Accounting Sales dollars Human Resources Information Technology

a. For each activity, classify it as unit-level, batch-level, product-level, or facility-level. b. For each activity, identify which cost driver(s) from the list could reasonably be used to allocate that activity's cost to multiple product categories. You may use the cost drivers more than once. c. Which of the activities do you believe would be the most challenging type of activity cost to allocate to multiple product categories? Explain.