Chapter 10, Problem 26E

 Cost Hierarchy for a Not-for-Profit

 Below are various resources and activities for a social services agency that helps homeless people get housing.

Required

 Indicate whether each of the following are likely to be unit-level or facility-level activities.

1. a.      Utilities—building’s electrical power, natural gas, phone, and sanitation services.
2. b.      Salaried caseworkers—personnel who interview and service clients.
3. c.       Supplies—materials for office personnel.
4. d.      Library—regulations, research, and court documents to support child, homeless, and elderly citizen services.
5. e.       Information technology—desktop and mobile computing equipment and personnel to develop and maintain the agency’s information system.
6. f.        Management—salaries and support for administrators.
7. g.      Building—offices of employees.
8. h.      Automobiles—transportation for caseworkers to meet clients.