Wize University Managerial Accounting Textbook > Activity Based Costing
Activity-Level Groups
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Activity-Level Groups
1. Facility Level Activities: Support activities required to operate the plant or factory.
o Insurance
o Heating
o Utilities
o Taxes
2. Product Level Activities: These activities are performed once per product
o Design
o Advertisement
3. Batch Level Activities: These activities are performed every time the company produces a new batch of a product.
o Machine Set-ups
o Inspection
o Material Moves
4. Unit Level Activities: These activities are performed on every unit produced.
o Machining
o Assembling
o Painting
o Packaging
Practice: Activity-Level Groups
Match the activity type with the correct activity-level group
A.
Assembly
B.
Factory utilities
C.
Advertising campaign
D.
Inspecting
Unit level
Batch level
Product Level
Facility level