Décor Carpets Incurs a Variety of Costs in Producing Several

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. $\begin{array}{|l|l|l|l|}\hline &\text { Cost Description } & \begin{array}{l}\text { Cost Hierarchy } \\(\mathbf{U}, \mathbf{B}, \mathbf{P}, \text { or } \mathbf{F})\end{array} & \text { Cost Driver } \\\hline \text { a } & \text { Set up costs for each production run } & & \\\hline \text { b } & \text { Inventory storage costs } \\\hline \text { c } & \text { Batch inspection costs } \\\hline \text { d } & \text { Indirect materials } \\\hline \text { e } & \text { Factory insurance costs } \\\hline \mathrm{f} & \text { Material handling costs } \\\hline \mathrm{g} & \text { Legal costs of protecting various patents } \\\hline \mathrm{h} & \text { Utilities cost incurred to operate machinery } \\\hline \mathrm{i} & \text { Depreciation of factory building } \\\hline\end{array}$