David Kerbow, a researcher for the Center for School Improvement at the University of Chicago, notes that developmentally appropriate literacy activities can function at different levels and are valuable and applicable to all children in a classroom.
Kerbow:
Many of the activities that we engage children in, they can participate in at a different level. For example, when they use magnetic letters, some may simply be sorting letters and identifying letters from the group that they're working with, while others may be making short words that they're familiar with that are in environment print that they recognize quite often, and so, that same activity can function at different levels for children, depending on what level they're at.