a. exists for every decision made by individuals and businesses, but not by the government. b. is equal to the value of what is given up to make a purchase or take an action. c. is impossible to measure. d. can be measured only when the decision involves spending time on one thing and not on another. e. can be measured only when the decision involves expenditures of money.

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.