Tanner Manufacturing is developing an activity-based costing system to improve overhead cost allocation. One of the first steps in developing the system is to classify the costs of performing production activities into activity cost pools. Required
Classify the cost of each activity in the following list into unit-, batch-, product-, or facility-level cost pools:.
Cost Activity Cost Poola. Plantsecurity Facilityb. Ordering materials for a specific type of product Productc. Wages of workers moving units of work between work stations Unitd. Factorywideelectricity Facilitye. Salary of a manager in charge of a product line Productf. Sales commissions Unitg. Engineering product design Producth. Supplies Uniti. Wagesof maintenance staff Facilityj. Labelingandpackaging Unit