FixIt, Inc. operates 20 injection molding machines in the production of tool boxes of four different sizes, named the Apprentice, the Handyman, the Journeyman, and
FixIt, Inc. operates 20 injection molding machines in the production of tool boxes of four different sizes, named the Apprentice, the Handyman, the Journeyman, and the Professional. Classify each of the following costs as unit-level, batch-level, product-level, or facility-level.
| Activity Cost | Level | |||
|---|---|---|---|---|
| (a) | First-shift supervisors salary. | select an option Product-levelUnit-levelFacility-levelBatch-level | ||
| (b) | Powdered raw plastic. | select an option Batch-levelProduct-levelUnit-levelFacility-level | ||
| (c) | Dies for casting plastic components. | select an option Product-levelUnit-levelFacility-levelBatch-level | ||
| (d) | Depreciation on injection molding machines (assume units-of-activity depreciation). | select an option Batch-levelFacility-levelProduct-levelUnit-level | ||
| (e) | Changing dies on machines. | select an option Batch-levelUnit-levelProduct-levelFacility-level | ||
| (f) | Moving components to assembly department. | select an option Facility-levelProduct-levelBatch-levelUnit-level | ||
| (g) | Engineering design. | select an option Unit-levelFacility-levelBatch-levelProduct-level | ||
| (h) | Employee health and medical insurance coverage. |
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Authors: Richard F. Chambers, CIA, QIAL, CGAP, CCSA, CRMA
2nd Edition
