1. and 2.
Activity Activity Level Possible Activity Measures
a. Machine settings are changed between
batches of different products. Batch-level Number of batches; time to
change settings
b. Parts inventories are maintained in the
storeroom. Product-level Number of part types maintained
in stock
c. Products are milled on a milling machine Unit-level Machine-hours; labor-hours
d. New employees are hired by the per-
sonnel office. Organization-
sustaining Not applicable*
e. New products are designed. Product-level Hours of design time
Organization-
f. Periodic maintenance is performed on
general-purpose production equip-
sustaining Not applicable*
ment.
g. A bill is sent to a customer who is late in
making payments. Customer-level Number of bills
h. Yearly taxes are paid on the company’s
facilities. Organization-
i. Purchase orders are issued for materials
to be used in production. Batch-level Number of purchase orders
* Organization-sustaining costs should not be allocated to products or customers.
Note: Some of these classifications and activity measures are debatable.
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