Batch$-$level Costs are$$

Question $3$ options:

the costs of activities related to a group of units of a product or service rather than each individual unit of product or service such as set$-$up charges.

the costs of activities performed on each individual unit of a product or service such as material costs.

the costs of activities undertaken to support individual products or services regardless of the number of units or batches in which the units are produced such as set$-$up charges.

the costs of activities that cannot be traced to individual products or services but that support the organization as a whole.