The following costs are incurred in a fast-food restaurant thatrelies on computer-controlled equipment to prepare customers’ food. Classify eachcost as output unit level (U), batch level (B), product sustaining cost level (P), or facility sustaining cost (F):
a. Maintenance of the restaurant building
b. Refrigeration of raw materials
c. Cardboard boxes for food order
d. Store manager’s salary
e. Electricity expense for the pizza oven
f. Wages of employees who clear and clean tables
g. Depreciation on equipment
h. Property taxes
i. Oil for the deep-fat fryer (changed every four hours)
j. French fries