Classify each of the following activities that are part of Robbins Manufacturing's operating process as either unit-level, batch-level, product-level, or facility-level. 1. Patents are obtained for each new type of container mold.

1. Batch-level Facility-level Product-level Unit-Level 2 Each type of container has its own unique molds.
2. Batch-level Facility-level Product-level Unit-Level 3. Routine maintenance is performed on the extrusion machines.
3. Batch-level Facility-level Product-level Unit-Level 4. The sales force incurs travel expenses to attend various trade shows throughout the country to market the containers.
4. Batch-level Facility-level Product-level Unit-Level 5. Plastic resins are used as the main direct material for the containers.

1. Patents are obtained for each new type of container mold⇒Product-level

2. Each type of container has its own unique molds⇒Product-level

3. Routine maintenance is performed on the extrusion machines⇒Facility-level

4. The sales force incurs travel expenses to attend various trade shows throughout the country to market the containers⇒ Facility-level

5. Plastic resins are used as the main direct material for the containers⇒Unit-Level

Explanation:

Unit-Level is that activity in which costs are incurred for every unit produced.

Facility-level is that activity in which costs are incurred on all activities irrespective of units produced.

Product-level is that activity in which costs are incurred on products irrespective of units produced.

Batch-level is that activity in which costs are incurred on batches of products.

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