Exercise $5-3$B Classifying costs and identifying the appropriate cost driver

Sentry Corporation, a furniture manufacturer, uses an activity$-$based costing system. It has identified

the following selected activities:

Packaging completed furniture in boxes for shipment.

Inspecting completed furniture for quality control.

Purchasing TV time to advertise a particular product.

Incurring property taxes on factory buildings.

Incurring paint cost for furniture produced.

Setting up machines for a particular batch of production.

Inspecting wood prior to using it in production.

Required

a$.$ Classify each activity as a unit$-$level, batch$-$level, product$-$level, or facility$-$level activity.

b$.$ Identify an appropriate cost driver $($allocation base$)$ for each of the activities.