Carpenter Inc. designs industrial tooling parts and makes the molds for those parts. The following activities take place when the company creates a new mold. Classify each cost as unit level (U), batch level (B), product/process level (P), or organizational level (O).a. Consultation with equipment manufacturer on design specificationsb. Engineering design of moldc. Creating moldd. Moving materials from warehouse for test quantitye. Direct materials for test quantity to judge conformity to design specificationsf. Inspecting test quantityg. Preparing design specification changes based on test moldsh. Depreciating small kiln used solely for test quantitiesi. Depreciating manufacturing building