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5-27

1. Unit level
natural gas , heating (28.000)
Raw material and components (2.760.000)

2. Batch level
setup wages (43.000)

3. Product-sustaining level
engineering design (687.000)
inspection of finished goods (31.000)

4. Facility-level activity
custodial wages,plant (42.000)
depreciation , plant (835.000)
depreciation , machinery (1.210.000)
equipment maintenance , wages (178.000)
equipment maintenance , parts (31.000)
insurance , plant (712.000)

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