Final answer:
The new table design by Flaherty, Inc. is a product-level activity, which means the activity is related to the product itself and does not vary with production volume, customer interaction, or batch size.
Step-by-step explanation:
The new design for the tables introduced by Flaherty, Inc. would be classified as a product-level activity. Product-level activities are actions taken to support the development of a specific product or product line, such as designing a new table model. These types of activities do not vary with the number of units, batches, or customers but are instead tied directly to the product itself. Redesigning a table impacts the entire product line rather than just a single unit, batch, or customer interaction.
In terms of cost accounting, product-level costs are costs that are incurred once for each product regardless of the number of units produced or sold. An example of this might include the costs associated with industrial design software, prototype manufacturing, and the testing of the new table design. In contrast, unit-level activities vary with the number of units produced, batch-level activities vary with the number of batches run, and customer-level activities vary with the interaction with customers.