The following costs are incurred in a fast-food restaurant that relies on computer-controlled equipment to prepare customers' food. The majority of food is purchased daily for freshness.
Classify each cost as unit level(U), batch level(B), product/process level(P), or organizational level(o):
a. Maintenance of the restaurant building
b. Store manager's salary
c. Refrigeration of raw materials
d. Oil for the deep-fat fryer(changed every four hours)
e. Electricity expense for the pizza oven.
f. Ingredients for food orders
g. Depreciation on equipment
h. Cardboard boxes for food order
i. Property taxes
j. Frozen potatoes for french fries