Kai, Inc., manufactures DVD player machines for several electronic companies. Machines differ significantly in the complexity and size of the batches of their manufactures. The following costs occur in 2021: a. Supervisor costs from Direct Manufacturing Labor, $875.000 b. Payment of suppliers and procurement of raw materials $ 725.000. c. Indirect material costs, $ 210.000. d. The cost of installing each time a product needs to be produced, $ 450.000. e. Engineering process, design, and charting, and changes thereof, $ 250,000. f. Machinery-related overhead costs such as depreciation, maintenance, and production engineering, $ 875.500. (These resources are concerned with the activities of running machines) g. Plant management, plant leases, and crop insurance, $ 550.000. 1. Classify each cost above as output unit-level, batch level, product sustaining, or facility sutaining. Explain each answer! 2. How does the cost hierarchy help Kai manage her business?