Listed Below Are the Activities of Tammy's Toy Store

Essay

Listed below are the activities of Tammy's Toy Store. Identify the level at which each activity would be classified in the cost hierarchy used with ABC. Indicate each activity as unit level (UL), batch level (BL), product level (PL), or facility level (FL).
$\begin{array}{ll}\_\_\_\_\text { a. Desiguring a new product}&\_\_\_\_\text {e. Assembling the product }\\\_\_\_\_\text { b. U sing direct materials}&\_\_\_\_\text {f. Receiving raw materials }\\\_\_\_\_\text {c. Setting up equipment }&\_\_\_\_\text {g. H andling materials }\\\_\_\_\_\text { d. Maintaining a building}&\_\_\_\_\text { h. Cleaning up processsing area}\\\end{array}$