Answer:
The answer is d. Costs of receiving shipments
Explanation:
The facility level costs are fixed, indirect costs that are incurred to support and to maintain the general facilities ( factories, buildings...) of the firm which are not easily allocated to a single product because these costs are incurred for the whole production, selling, administration process as a whole.
From the concept above, Cost of receiving shipments is not a facility level cost because it incur for production process and may be tracked, allocated to single product or a range of products. Thus, d. is the right answer.
a. Costs of cleaning the workplace; b. Costs of custodial work; c. Costs of personnel support; e. Costs of providing electricity are all costs that incurred to maintain the smooth/safe operation of the general facilities. Thus, they are not right choices.
