Delgato corporation, a manufacturing company, has provided data concerning its operations for september. the beginning balance in the raw materials account was $55,000 and the ending balance was $47,000. raw materials purchases during the month totaled $93,000. manufacturing overhead cost incurred during the month was $120,000, of which $3,000 consisted of raw materials classified as indirect materials. the direct materials cost for november was:

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.