Match each of the following activity cost examples with a cost category in the manufacturing cost hierarchy: unit level, batch level, product$/$process level, or organizational$/$facility level.

Activity level Example of Activity Cost

$1.$ Answer $1$

Cost of general advertising

$2.$ Answer $2$

Cost of machine setup

$3.$ Answer $3$

Cost of direct labor

$4.$ Answer $4$

Sales commissions

$5.$ Answer $5$

Cost of specialized equipment used on a particular product

$6.$ Answer $6$

Cost of nonspecialized equipment maintenance

$7.$ Answer $7$

Cost of inspecting groups of products

$8.$ Answer $8$

Cost of product development