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For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level)...

For each of the following activities, indicate the appropriate category (unit, batch, product, or facility level) and suggest a possible cost driver for each pool:
Factory utilities
Machine setups
Research and development for a product
Sanding rough edges of the product
Packaging the product
Developing new packaging
Maintenance on equipment
Assembling the products parts
Materials handling costs
Quality control testing
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product Unit Product Unit ( Activities category . Factory utilities Facility 2. Machine setups Batch 3. Research and developm

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