Messer Company had retained earnings at the beginning of the current year of $590,000. During the year, the following activities occurred. A. Net income of $88,000 was earned. B. A cash dividend of $1.20 per share was declared and distributed on the 50,000 shares of common stock outstanding.

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.