ID: A Identify the following activities, performed on a manufactured product, as value-adding V) nonvalue-adding (NV) a. Receiving b. Storing raw materials c. Moving materials d. Working on product e. Painting product f. Packing and shipping g. Engineering design of product h. Storing finished goods Listed below are the activities of Tammy's Toy Store. Identify the level at which each activity would be classified in the cost hierarchy used with ABC. Indicate each activity as unit level (UL), batch level (BL), product level (PL), or facility level (FL). a. Designing a new product b. Using direct materials c. Setting up equipment d. Maintaining a building e. Assembling the product f. Receiving raw materials g. Handling materials h. Cleaning up processing area