Costs can be classified into one of four categories including unit-level, batch-level, product-level, or facility-level costs.
Required
Classify each of the items listed below into one of the four categories listed above. The first item has been categorized as an example.
Cost Description
Cost Classification
Product design
Product-level cost
Wages of factory janitors
Machine setup cost for different production jobs
Direct materials
Salary of the manager in charge of making a product
Tires used to assemble a car
Payroll cost for assembly-line workers
Electricity bill of the factory