Identify activity and costs at the restaurant that fall into each of the following categories:
a) Unit-level activities and costs
Maintenance of the restaurant building
Store manager’s salary
Oil for the deep-fat fryer (changed every few hours)
b) Customer-level activities and costs
Refrigeration of raw materials
Quality tests
c) Product-level activities and costs
Wages of employees who clean and clear the tables
Property taxes
French fries
d) Facility-level activities and costs
Cardboard boxes for food order
Electricity expense for the pizza oven
Depreciation on equipment
This activity relates to unique customers and includes income calls, catalog mailings, and standard technical assistance no longer tied to any specific product. device setup, pleasant testing, maintenance, and purchase order activities are executed no matter which customers are served, which products are produced, what number of batches are run, or what number of gadgets are made.
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