Wu Production Company, Which Uses Activity-Based Budgeting, Is in the Process

Wu Production Company, which uses activity-based budgeting, is in the process of preparing a manufacturing overhead budget. Which of the following would likely appear on that budget?

A) Batch-level costs: Production setup.
B) Unit-level costs: Depreciation.
C) Unit-level costs: Maintenance.
D) Product-level costs: Insurance and property taxes.
E) Facility and general operations-level costs: Indirect material.