8-5 Unit-level activities are performed for
replaced by machines; a decrease in direct labor
each unit that is produced. Batch-level activities
is accompanied by an increase in overhead. This
are performed for each batch regardless of how
violates the assumption that overhead cost is di-
many units are in the batch. Product-level activi-
rectly proportional to direct labor. Overhead cost
ties must be carried out to support a product re-
appears to be driven by factors such as product
gardless of how many batches are run or units
diversity and complexity as well as by volume, for
produced. Customer-level activities must be car-
which direct labor has served as a convenient
measure.
ried out to support customers regardless of what
products or services they buy. Organization-
sustaining activities are carried out regardless of
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