o 3-1. Listed below are activity cost pools that might be found in a company using activity-based costing. For each activity, place an X under the proper heading to indicate whether the activity would be unit-level, batch-level, and so forth. Unit-Level Batch-Level Product-Level Facility Level Activity Cost Pool Activity Activity Activity Activity a. Parts inventory management b. Labor-related c. Plant occupancy d. Purchase orders e. Machine-related f. General factory g. Product prototype testing h. Production orders i. Product design j. Machine setup k. Personnel administration ||||||||