Securicorp operates a fleet of armored cars that make scheduled pickups and deliveries in the los angeles area. the company is implementing an activity-based costing system that has four activity cost pools: travel, pickup and delivery, customer service, and other. the activity measures are miles for the travel cost pool, number of pickups and deliveries for the pickup and delivery cost pool, and number of customers for the customer service cost pool. the other cost pool has no activity measure because it is an organization-sustaining activity. the following costs will be assigned using the activity-based costing system:
driver and guard wages $ 1,180,000
vehicle operating expense 610,000
vehicle depreciation 490,000
customer representative salaries and expenses 520,000
office expenses 380,000
administrative expenses 680,000
total cost $ 3,860,000

Each container is cut from the mould once the plastic has cooled and hardened. unit-level 2 patents are obtained for each new type of container mould. facility-level 3. plastic resins are used as the main direct material for the containers. product-level 4. a plant manager oversees the entire manufacturing operation. facility-level 5. the sales force incurs travel expenses to attend various trade shows throughout the country to market the containers. product-level 6. each container product line has a product line manager. product-level 7 the extrusion machine is calibrated for each batch of containers made. facility-level 8. each type of container has its own unique moulds. unit-level 9. routine maintenance is performed on the extrusion machines. facility-level 10. rent is paid for the building that houses the manufacturing processes. classify each activity as either unit-level, batch-level, product-level, or facility-level.