Listed Below Are the Activities of Tammy's Toy Store

Listed below are the activities of Tammy's Toy Store. Identify the level at which each activity would be classified in the cost hierarchy used with ABC. Indicate each activity as unit level (UL), batch level (BL), product level (PL), or facility level (FL).
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a. Designing a new product
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b. Using direct materials
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c. Setting up equipment
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d. Maintaining a building
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e. Assembling the product
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_____ f. Receiving raw materials
_____ g. Handling materials
_____ h. Cleaning up processing area