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Otto Dieffenbach & Sons Inc. is a small manufacturing company that uses activity - based costing. Dieffenbach & Sons accumulates overhead in the following activity

Otto Dieffenbach & Sons Inc. is a small manufacturing company that uses activity-based costing. Dieffenbach & Sons accumulates
overhead in the following activity cost pools.
For each activity cost pool, indicate whether the activity cost pool would be unit-level, batch-level, product-level, or facility-level.
Hiring personnel
Managing parts inventory
Purchasing
Testing prototypes
Designing products
Setting up equipment
Training employees
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