Tanner Manufacturing is developing an activity-based costing system to improve overhead cost allocation. One of the first steps in developing the system is to classify the costs of performing production activities into activity cost pools. Required
Classify the cost of each activity in the following list into unit-, batch-, product-, or facility-level cost pools:.
Cost Activity Cost Poola. Plantsecurity Facilityb. Ordering materials for a specific type of product Productc. Wages of workers moving units of work between work stations Unitd. Factorywideelectricity Facilitye. Salary of a manager in charge of a product line Productf. Sales commissions Unitg. Engineering product design Producth. Supplies Uniti. Wagesof maintenance staff Facilityj. Labelingandpackaging Unit

Mesa company produces wooden rocking chairs. the company has two production departments, cutting and assembly. the wood is cut and sanded in cutting and then transferred to assembly to be assembled and painted. from assembly, the chairs are transferred to finished goods inventory and then are sold.mesa has compiled the following information for the month of february: cutting department assemblydepartmentdirect materials $ 73,000 $ 13,000direct labor 73,000 108,000applied manufacturing overhead 159,000 171,000cost of goods completed and transferred out 233,000 255,000required: 1, 2, 3, & 4. prepare journal entries for the transactions in the cutting and assembly departments of mesa company. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.)