E4.11 Roberts Shirts is a producer of men's, women's, and children's shirts. Roberts expects to incur the following production costs. Classify each of the costs as unit-related, batch-related, product-sustaining, facility sustaining. Use U for unit-related, B for batch-related, P for product-sustaining, and F for facility sustaining. A Cost of Buttons B Cost of Cloth C Cost of depreciation D Cost of rent on the production facilities E Cost of thread used to sew shirts F Costs incurred to develop flame-retardant materials for children's clothing. G Costs incurred to develop patterns H Costs incurred to order and receive fabric Insurance on the factory facilities J Salary of pattern cutter K Salary of production supervisors-one supervisor for each clothing line L Salary of quality control inspector M Salary of vice president of manufacturing N Setup costs incurred to change production from one type of shirt to another O Wages of the sewing machine operators