Give two examples for each of the four types of cost classifications. Unit-level: 1. 2. Batch-level: 1. 2. Product-level: 1. 2. Facility-level: 1. 2
Unit-level: 1. Supplies for factory
2. Energy costs for factory machinery
3. Depreciation on factory machinery
4. Repairs and maintenance on factory machinery
Batch-level: 1. Salaries related to purchasing/receiving
2. Quality control costs
3. Salaries related to moving material
4. Depreciation of setup equipment
Product-level: 1. Salaries of engineers
2. Product development (testing) costs
3. Depreciation of engineering equipment
4. Quality control costs
Facility-level: 1. Depreciation of factory building or rent
2. Insurance and taxes on factory building
3. Salary of plant manager
4. Employee training
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