Advanced Technology Products produces 10 different fasteners. Each time a type of fastener isproduced, the equipment must be stopped and items such as filters and drill bits must be changed, oil must be added to the equipment and some parts need lubrication. This work must be done before the products can beproduced, the costs related to this activity would be part of which cost pool?

A. Service-minus−sustaining costs

B. Batch-minus−level costs

C. Output-minus−level costs

D. Product-minus−sustaining costs