Listed below are accounts to use for transactions (a) through (d), each identified by a number. Following this list are the transactions. You are to indicate for each transaction the accounts that should be debited and credited by placing the account number(s) in the appropriate box. 
Definitions:
Fixed Costs
Regular expenses that an entity incurs, which are not affected by changes in business activity levels, such as lease payments and insurance premiums, essential for financial planning.
Machine Setup Costs
Expenses incurred to prepare machinery for production, including calibration, cleaning, and testing.
Batch Level
Refers to the classification in cost accounting that associates costs with specific batches of goods or services rather than with individual units or processes.
Unit-level Costs
Costs that are incurred for every unit produced, directly proportional to the production volume.
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