Décor Carpets incurs a variety of costs in producing several grades of carpet for the
residential and commercial housing industries. The different grades and styles are
manufactured in batches or production runs. The company uses activity-based costing
to assign overhead costs to its different product lines. Selected costs are provided in the
following table:
Required:Complete the table provided. In the Cost Hierarchy column, insert a (U) if
the cost described is a unit-level cost, a (B) if a batch-level cost, a (P) if a product-level
cost, or (F) if a facility-level cost. In the Cost Driver column enter a cost driver (for
example, direct labor hours) that you believe might be appropriate for allocating that
particular cost to units of products.