Classify Each of the Following Costs as Unit-Level (U),batch-Level (B),product-Level

Classify each of the following costs as unit-level (U),batch-level (B),product-level (P),or facility-level (F).
$\begin{array}{c}\begin{array}{lll} \text {Factory supples}&\underline{\quad\quad}\\ \text {Product development costs}&\underline{\quad\quad}\\ \text {Depreciation of set-up equipment}&\underline{\quad\quad}\\ \text {Salaries of product engineers}&\underline{\quad\quad}\\ \text {Repairs of factory machinery}&\underline{\quad\quad}\end{array}\begin{array}{lll}\text {Factory insurance}&\underline{\quad\quad}\\\text {Depreciation of factory equipment}&\underline{\quad\quad}\\\text {Utilities costs for factory machinery}&\underline{\quad\quad}\\\text {Salary of plant manager}&\underline{\quad\quad}\\\text {Factory rent}&\underline{\quad\quad}\end{array}\end{array}$

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