Supply Depot produces a variety of office products including two models (standard and deluxe) of a hand-held stapler. A number of the company's activity-related costs are described below. Classify each of the above costs into unit, batch, product, or facility-level cost pools.

v Factory rent A. Facility level Costs associated with setting up the machinery to produce a run of the deluxe stapler mode B. Batch-level C. Unit-level v Direct materials v Factory depreciation D. Product-level Costs of supplies used in production Costs of ordering materials for the standard stapler product v Direct labor v inventory holding costs Salary of the company CEO v Engineering support costs