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Natalie has her own business helping other service organizations manage their costs. She has seen many of these organizations calculate only gross margin for their

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Natalie has her own business helping other service organizations manage their costs. She has seen many of these organizations calculate only gross margin for their different service segments and then lump all of their support costs in one big pool, subtracted from overall company gross margin, which then enables the organization-wide profit calculation. She knewshe could help these organizations group support costs into key activities and then allocate those activity costs to the appropriate service segment. She gathered the following information about key activities and possible cost drivers that she had used in other service organizations. For each activity, classify it as unit-level, batch-level, product-level, or facility-level

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