Tool Time, Inc. operates 20 injection molding machines in the production of
tool boxes of four different sizes, named the Apprentice, the Handyman, the Journeyman, and the Professional. Classify each of the following costs as unit-level, batch-level, productlevel, or facility-level.
(a) First-shift supervisor's salary.
(b) Powdered raw plastic.
(c) Dies for casting plastic components.
(d) Depreciation on injection molding
machines.
(e) Changing dies on machines.
(f) Moving components to assembly
department.
(g) Engineering design.
(h) Employee health and medical insurance
coverage.
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