Vineyard Test Laboratories does heat testing (HT) and stress testing (ST) on materials and operates at capacity. Under its current simple costing system, Vineyard aggregates all operating costs of $1,190,000 into a single overhead cost pool. Vineyard calculates a rate per test-hour of $17 ($1,190,000 70,000 total test-hours). HT uses 40,000 test-hours, and ST uses 30,000 test-hours Gary Celeste, Vineyard's controller, believes that there is enough variation in test procedures and cost structures to establish separate costing and billing rates for HT and ST. The market for test services is becoming competitive. Without this information, any miscosting and mispricing of its services could cause Vineyard to lose business. Celeste divides Vineyard's costs into four activity-cost categories (Click the icon to view the activity-cost categories.) Read the requirement Requirement 1. Classify each activity cost as output unit-level, batch-level, product or service-sustaining, or facility-sustaining. Explain each answer ngs a. Direct labor Cost Ham b. Equipment-related costa (rent, maintenance, energy, etc.) e. Setup costs d. Costs of designing tests Output unit-level costs are Batch-level costs are Service-sustarving costs are Facility-sustaining costs are Cost-type