Which of the following is categorized as a unit-level activity?

Unit-level activities are those that are performed each time a unit is produced. They are directly tied to the production of individual units and vary with the number of units produced. Inspecting each unit produced falls squarely into this category, as the inspection happens for every single unit manufactured, ensuring each one meets quality standards.

In contrast, machine setup is an activity that is performed before the production process begins and is not repeated for every unit. Product design involves planning and creating the specifications for a product, which is done before production starts and doesn’t change with the number of units produced. Facility maintenance refers to the upkeep of the production environment and is not tied to the production of a specific unit, but rather supports overall operations. Thus, these activities do not vary with the number of units produced and are not classified as unit-level activities.