Figure 11-1

Ubben Manufacturing uses an activity-based costing system. The company produces Model X and Model Y. Information relating to the two products is as follows:

Model X Model Y Units produced 20,000 40,000 Machine hours 8,000 10,000 Direct labour hours 14,000 16,000 Engineering labour (hours) 1,000 1,400 Setups 40 60

The following costs are reported:

Engineering 48,000 Setups 100,000 Machine-related overhead 144,000

Refer to Figure 11-1. Setups would be classified as a

Group of answer choices

total-level activity.

unit-level activity.

facility-level activity.

batch-level activity.