Fundamentals of Cost Accounting 2nd Edition by William Lanen, Carolyn Wells, Michael Maher

Exercise 46

Cost Hierarchy for a Not-for-Profit
Below are various resources and activities for a social services agency that helps homeless people get housing.
Required
Indicate whether each of the following are likely to be unit-level or facility-level activities.
a. Salaried caseworkers-personnel who interview and service clients.
b. Supplies-materials for office personnel.
c. Library-regulations, research, and court documents to support child, homeless, and elderly citizen services.
d. Information technology-desktop and mobile computing equipment and personnel to develop and maintain the agency's information system.
e. Management-salaries and support for administrators.
f. Building-offices of employees.
g. Automobiles-transportation for caseworkers to meet clients.
h. Utilities-building's electrical power, natural gas, phone, and sanitation services.