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William Mendel

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William Mendel & Sons, Inc. is a small manufacturing company in La Jolla that
uses activity-based costing. Mendel & Sons accumulates overhead in the following activity
cost pools.
1. Hiring personnel.
2. Managing parts inventory.
3. Purchasing.
4. Testing prototypes.
5. Designing products.
6. Setting up equipment.
7. Training employees.
8. Inspecting machined parts.
9. Machining.
10. Assembling.

For each activity cost pool, indicate whether the activity cost pool would be unit-level,
batch-level, product-level, or facility-level.

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