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:

Inflation Rate

The rate at which the general level of prices for goods and services is rising, and subsequently, purchasing power is falling, usually measured over a year.

Spot Rate

The current market price used for immediate delivery of a financial instrument or commodity.

Interest Rate

This is the proportion of a loan that is charged as interest to the borrower, typically expressed as an annual percentage of the loan outstanding.

Forward Rate Market

Refers to a financial market that deals with contracts specifying the rate at which currencies, securities, or commodities will be exchanged at a future date.