Supply Depot Produces a Variety of Office Products Including Two

Essay

Supply Depot produces a variety of office products including two models (standard and deluxe) of a hand-held stapler. A number of the company's activity-related costs are described in the following table:
Required:
Classify each of the above costs into unit, batch, product, or facility-level cost pools. $$\begin{array} { | l | l | l | l | l | } \hline \text { Description of Cost } & \text { Lnit-Level } & \text { Bateh-Level } & \text { Product-Level } & \text { Facillty-Level } \\\hline \text { Factory rent } & & & & \\\hline \begin{array} { l } \text { Costs associated with setting up the machinery to } \\\text { produce a run of the deluxe stapler model }\end{array} & & & \\\hline \text { Direct materials } & & & & \\\hline \text { Factory depreciation } & & & & \\\hline \text { Costs of supplies used in production } & & & \\\hline \begin{array} { l } \text { Costs of ordering materials for the standard stapler } \\\text { product }\end{array} & & & & \\\hline \text { Direct labor } & & & & \\\hline \text { Inventory holding costs } & & & & \\\hline \text { Salary of the company CEO } & & & & \\\hline \text { Engineering support costs } & & & & \\\hline\end{array}$$