please do all three requirements

Ayer Test Laboralories does heat testing (HT) and stress sosting (ST) on materlals and cperates at capocity. Under iss current simple costing system. Ayer apgrepabes al coerating cests of f1,330,000 into a single overhead cost pool. Ayer calculates a rato per test hour of 514 ( (f1,330,000 / 95,000 total tosthourn). HT uses 63,000 teathours, and ST cses 32,000 lesthours. Gary Maloney, Ayer's cortelles, beleves that there is enough variabon in tost procedures and cost structures lo establish soparate coting and baling ratis for HT and ST. The market for tost servicos is beooming compettive. Wihout this information, any miscosting and mispricing of its services could cause Ayor to lose business Maicney divides Ayars costs irto four activity-osat caliogorles. (Cick the ioon to vinw the activity-ocst catogonies.) Reod the toouirements: Requirement 1. Classily each activity cost as output unit-level, batch-level, product- or senvice-sustaining, or facily-sustaining Requirements Requirements 1. Classify each activity cost as output uhk-level, batch-level, product- or service-sustaining, or facility-sustaining. Explain. 2. Calculate the cost per test-hour for HT and ST. Explain briefly the reasons why these numbers differ from the 14 per test-hour that Ayer calculated using its simple costing system. 3. Explain the accuracy of the product costs calculated using the simple costing system and the ABC system. How might Ayer's management use the cost hierarchy and ABC information to better manage its business? Data table a. Direct-labour costs, 269,000. These costs can be directly traced to HT,189,000, and ST, 80,000. b. Equipment-related costs (rent, maintenance, energy, and so on), 475,000. These costs are allocated to HT and ST on the basis of test-hours. c. Setup costs, 385,000. These costs are allocated to HT and ST on the basis of the number of setup-hours required. HT requires 13,000 setup-hours, and ST requires 4,500 setup-hours. d. Costs of designing tests, 248,000. These costs are allocated to HT and ST on the basis of the time required to design the tests. HT requires 2,500 hours, and ST requires 1,500 hours