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:

Ethernet

A group of computer networking technologies frequently utilized in local area networks (LAN), metropolitan area networks (MAN), and wide area networks (WAN).

DVI

A video interface technology designed to maximize the visual quality of digital display devices such as monitors and projectors.

VGA

Video Graphics Array, a standard for computer video display hardware resolution and color depth.

HDMI

High-Definition Multimedia Interface, a proprietary audio/video interface for transmitting uncompressed video data and compressed or uncompressed digital audio data from an HDMI-compliant source device.