Classifying Costs into One of Four Hierarchical Levels Can Facilitate

question 58

Essay

Classifying costs into one of four hierarchical levels can facilitate the identification of relevant costs.Place an "X" in the appropriate column to classify the following costs as Unit-level,Batch-level,Product-level,and Facility level. $\begin{array}{|l|l|l|l|c|}\hline {\text { Description of Cost }} & \text { Unit- } & \text { Batch- } & \text { Product- } & \text { Facility- } \\\hline & \text { Level } & \text { Level } & \text { Level } & \text { Level } \\\hline \text { Administrative costs } & & & & \\\hline \text { Assembly labor } & & & & \\\hline \text { Equapment setup costs } & & & & \\\hline \text { Engineering design } & & & & \\\hline \text { Inspection costs } & & & & \\\hline \text { Direct materials cost } & & & & \\\hline \text { Materials handling cost } & & & & \\\hline \text { Personnel administration and training } & & & & \\\hline \text { Plant manager's salary } & & & & \\\hline \text { Product manager's salary } & & & & \\\hline\end{array}$

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Definitions:

Bitter Receptors

Sensory taste receptors located on the tongue that are responsible for detecting bitter substances, playing an essential role in taste perception.

Sour Receptors

Specialized sensory cells located in the taste buds that detect sour tastes.

Salty Receptors

Taste receptors on the tongue that detect the presence of salt, one of the basic tastes.

Dark Adaptation

The process by which the eyes increase their sensitivity to low levels of light, enabling vision in dim conditions.