Classify Activity Levels
Morgan Toy Company manufactures six primary product lines of toys in its Morganville plant. As a result of an activity analysis, the accounting department has identified eight activity cost pools. Each of the toy products is produced in large batches, with the whole plant devoted to one product at a time. Classify each of the following activities as either unit-level, batch-level, product-level, or facility-level: (a) engineering design, (b) machine setup, (c) toy design, (d) interviews of prospective employees, (e) inspections after each setup, (f) polishing parts, (g) assembling parts, and (h) health and safety
