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For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool:

For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool:
Factory utilities
Machine setups
Research and development for a product
Sanding rough edges of the product
Packaging the product
Developing new packaging
Maintenance on equipment
Assembling the products parts
Materials handling costs
Quality control testing

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