Topa Electronics makes speaker systems. Its customers range from new hotels and restaurants that need specifically designed sound systems to nationwide retail outlets that order large quantities of similar products. The following activities are part of the company’s operating process:
a. Retail sales commissions
b. Product design
c. Assembly labor d. Assembly line setup
e. Building security
f. Facility supervision
Classify each activity as unit level (UL), batch level (BL), product level (PL), or facility level (FL)