Handyman, the Journeyman, and the Professional.

Classify each of the following costs as unit$-$level, batch$-$level, product$-$level, or facility$-$level.

Activity Cost

$($a$)$ First$-$shift supervisor's salary.

$($b$)$ Powdered raw plastic.

$($c$)$ Dies for casting plastic components.

$($d$)$ Depreciation on injection molding machines $($assume units$-$of$-$activity depreciation$).$

$($e$)$ Changing dies on machines.

$($f$)$ Moving components to assembly department.

$($g$)$ Engineering design.

$($h$)$ Employee health and medical insurance coverage.