Tool Time Inc. operates 20 injection moulding machines in the production of tool boxes of four different sizes, named the Apprentice, the Handyman, the Journeyman, and the Professional. Classify each of the following costs as unit-level, batch-level, product-level, or facility-level.

(A)First-shift supervisor's salary

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(b)Powdered raw plastic

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(c)Dies for casting plastic components

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(d)Depreciation on injection moulding machines (assume units-of-activity depreciation)

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(e)Changing dies on machines

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(f)Moving components to the assembly department

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(g)Engineering design

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(h)Employee health and medical insurance coverage

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