Gandalf and company makes table tennis equipment ..... BATCH, UNIT, FACILITY, PRODUCT OR ORGANIZATION-SUSTAINING

Gandalf and Company makes table tennis equipment for the retailers around the world. Below you will find a number of activities and cost at Gandalf Corporation. Please list the activity as either, \"Batch, \"Unit:'_,_ \"Facility:'_,_ \"Product\" or \"Organization-sustaining\". Activity Level Factory utilities A steering wheel is installed in a golf cart. Machine set-up. Completed golf carts are individually tested on the company's test track. Molding and sanding each unit of product An outside lawyer draws up a new generic sales contract for the company, limiting Go Pro's liability in case of accidents that involve its golf carts. Electricity is used to heat and light the factory and the administrative offices. Agolf cart is painted. cost hierarchy often used to implement ABC, with the exception of Research and development The company's engineer modifies the design of a model to eliminate a potential safety