copia electronics makes speaker systems its customers range from new hotels and rest 542897

The Cost Hierarchy

Copia Electronics makes speaker systems. Its customers range from new hotels and restaurants that need specifically designed sound systems to nationwide retail outlets that order large quantities of similar products. The following activities are part of the company’s operating process:

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New retail product

Purchasing of

Assembly labor

design

materials

Assembly line setup

Retail product

Building repair

Building security

marketing

Retail sales commissions

Facility supervision

Unique system design

Bulk packing of

Unique system packaging

orders

Classify each activity as unit level (UL), batch level (BL), product level (PL), or facility level (FL).

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