Exercise $7-6($Static$)$ Cost Hierarchy $[$LO$7-1]$Flash Express purchases USB flash drives from suppliers and then applies corporate logos to the exterior of those flash drives for its customers. The company maintains a dedicated piece of equipment for each type of product$$ that is processes, such as "top hat" flash drives, credit card flash drives, swing flash drives, and wristband flash drives. The company defines its batches based on customer orders. For example, if one customer places an order for $1,000$ credit card flash drives, then that order would be processed as one batch and it would be shipped as one batch. If another customer places and order for $100$ "top hat" flash drives, $100$ swing flash drives, and $100$ wrist band flash drives, then that order would be processed as three batches and shipped as one batch