Question #2 Consider the following costs that relate to a bank and a manufacturer of software: Bank 1. Review cost of commercial loan applications 2. Operating cost of human resources department 3. Immediate processing cost of a specific customer's cash deposit 4. Bank membership cost of joining local Chamber of Commerce Software manufacturer 5. Label and packaging charges from a commercial printer for a new software release 6. Air conditioning/heating costs of the firm's production plant 7. Transport cost of moving the CD-output from production run no. 1 to the company's warehouse 8. Design, development, and coding cost of new spreadsheet software

Required: Classify the eight costs listed as arising from either a unit-level, batch-level, product-sustaining, or facility-level activity.