Classify the different costs as unit, batch, product, or facility. Answers (unit, batch, product, or facility) may be used more than once and some answers may not be used at all.
Research and development
Electricity
Building security costs
Quality control
Design costs
Research and development - Product
R&D is done to develop new products.
Electricity - It can be either unit or Facility
Electricity expense might be fixed, which means that it will be for whole facility.
Else, if electricity is for production line, that that will be unit based.
There is nothing specificaaly mentioned in question.
Building security costs - Facility
Building security is to support whole production.
Quality control - Batch
Quality control is done batch wise. We pick up samples from batch to check the quality
Design costs - Product
Designing is done on product level.
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