Guerrero Jr. Inc. manufactures baseball bats for different well-known companies. the baseball bats differ significantly in their complexity and the batch sizes in which they are manufactured. the following costs were incurred in 2020:

a. indirect manufacturing labour costs such as supervision that supports direct manufacturing labour $1,500,000.

b. procurement costs of placing purchase orders, receiving materials, and paying suppliers that are related to the number of purchase orders placed $800,000.

c. Cost of direct materials $450,000

d. Costs incurred to set up machines each time a different product needs to be manufactured, $900,000

e. Designing processes, drawing process charts, making engineering process changes for products, $900,000

f. Machine-related overhead costs such as depreciation, maintenance, production engineering $1,200,000. these resources are related to the activity of running the machine.

g. Plant management, plant rent, and insurance, $950,000

Required:

Classify each of the preceding activities as output unit level, batch-level, product sustaining, or facility sustaining and Explain the answers.