Which of the Following Choices Correctly Depicts the Proper Classification

Multiple Choice

Which of the following choices correctly depicts the proper classification of direct materials used and management salaries? $\begin{array} { | l | l | l | } \hline & \text { Direct Materials Used } & { \text { Management Salaries } } \\\hline \text { 1. } & \text { Batch level } & \text { Facility level } \\\hline \text { 2. } & \text { Batch level } & \text { Batch level } \\\hline \text { 3. } & \text { Unit level } & \text { Product-sustaining level } \\\hline \text { 4. } & \text { Unit level } & \text { Facility level } \\\hline \text { 5. } & \text { Product-sustaining level } & \text { Batch level } \\\hline\end{array}$

A) 1.
B) 2.
C) 3.
D) 4.
E) 5.