Classify each of the following costs as either unit-level, batch-level, product-level, or facility-level. a. engineering costs for new product ▼ b order processing ▼ batch-level batch-level or facility-level batch-level or unit-level batch-level or unit-level or facility-level facility-level facility-level or product-level facility-level or unit-level product-level unit-level c. depreciation on factory ▼ batch-level batch-level or facility-level batch-level or unit-level batch-level or unit-level or facility-level facility-level facility-level or product-level facility-level or unit-level product-level unit-level d. direct labor

Martinez company has the following two temporary differences between its income tax expense and income taxes payable. 2017 2018 2019 pretax financial income $873,000 $866,000 $947,000 (2017' 2018, 2019) excess depreciation expense on tax return (29,400 ) (39,000 ) (9,600 ) (2017' 2018, 2019) excess warranty expense in financial income 20,000 9,900 8,300 (2017' 2018, 2019) taxable income $863,600 $836,900 $945,700(2017' 2018, 2019) the income tax rate for all years is 40%. instructions: a. prepare the journal entry to record income tax expense, deferred income taxes, and income taxes payable for 2017, 2018, and 2019. b. assuming there were no temporary differences prior to 2016, indicate how deferred taxes will be reported on the 2016 balance sheet. button's warranty is for 12 months. c. prepare the income tax expense section of the income statement for 2017, beginning with the line, "pretax financial income."