Match List - I with List - II.

List I

(Activity Based Cost Centers)

List II

(Costs incurred and accounted for)

A.
Unit-level activity center
I.
Patent, trademark and copyright fees

B.
Batch level activity center
II.
Direct material and labour costs

C.
Product level activity center
III.
Plant depreciation and maintenance expenses

D.
Facility level activity center
IV.
Material handling costs

Choose the correct answer from the options given below :

Question

List I (Activity Based Cost Centers)		List II (Costs incurred and accounted for)
A.	Unit-level activity center	I.	Patent, trademark and copyright fees
B.	Batch level activity center	II.	Direct material and labour costs
C.	Product level activity center	III.	Plant depreciation and maintenance expenses
D.	Facility level activity center	IV.	Material handling costs