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Shafer Electronics implemented an activity-based costing system. They identified material handling as a batch-level activity and determined the cost per batch moved to be $540. After reviewing the information, management concluded that the company can reduce costs substantially by producing fewer, but larger batches, thus reducing the number of batches to be moved. If the change is made, Shafer will not experience significant cost savings UNLESS A) a large percentage of the costs related to material handling are unit-level costs. B) the costs saved in material handling are offset by higher storage costs. C) a large percentage of the costs related to material handling are batch-level costs. D) the time required to move material will be reduced significantly