Classify Each of the Following Costs as Unit-Level (U),batch-Level (B),product-Level

question 42

Essay

Classify each of the following costs as unit-level (U),batch-level (B),product-level (P),or facility-level (F).
$\begin{array}{c}\begin{array}{lll} \text {Factory supples}&\underline{\quad\quad}\\ \text {Product development costs}&\underline{\quad\quad}\\ \text {Depreciation of set-up equipment}&\underline{\quad\quad}\\ \text {Salaries of product engineers}&\underline{\quad\quad}\\ \text {Repairs of factory machinery}&\underline{\quad\quad}\end{array}\begin{array}{lll}\text {Factory insurance}&\underline{\quad\quad}\\\text {Depreciation of factory equipment}&\underline{\quad\quad}\\\text {Utilities costs for factory machinery}&\underline{\quad\quad}\\\text {Salary of plant manager}&\underline{\quad\quad}\\\text {Factory rent}&\underline{\quad\quad}\end{array}\end{array}$

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Definitions:

Courses of Action

Refers to the different strategies or paths that can be taken to achieve a goal or solve a problem.

Controlling

A phase in the management process that consists of monitoring the operating results of implemented plans and comparing the actual results with the expected results.

Choosing Goals

The process of identifying desired outcomes or objectives to guide decision-making and actions.

Managerial Accounting

The practice of analyzing, interpreting, and providing information to management for planning, decision making, and operational control.