TIL ACTIVITY BASED COSTING - 6 Points Wescott Foods manufactures different types of break incurred to produce 2.000.000 bees of real in 2019: actures many differenties breakfast cereal at its St. Louis plant. The following costs 1. Whe New-product developments cost-cost leat Flakes" was added at a cost of 55,684000 d evelopments cost costs of addine newsreals to those already being produced. In 2019 2 Material handling cost-outs of handling grain, sugar.P Cost-allocatie oling costs-costs of handling rain, sugar, packaging materials, and the like ($6,628.000). The allocation base is hours of material handling time, which is highly correlated with hours of production time Material purchase costs-costs of materials acquired from suppliers (58.852,000). These are direct costs Traced to individual products and are variable with respect to the number of boxes produced Manufacturing labor costs-direct costs traced to fit individual products on a per box basis (57.263.000), or (1) setups for products when the production line switches from one type of cereal to another ($2,385,000). Energy costs-costs of heat, light, and power (S1029,000). The cost-allocation base is hours of production 6. Plant administration cost (56.295.000) Costs such as salaries, depreciation, insurance, and building security The number of boxes of cereal produced is highly correlated with hours of production time. Required: Classify each of Wescott's manufacturing costs as output unit-level, batch level, product sustaining, or facility sustaining