Output$$ unit$-$level costs are

$$

$$

Part $3$

$$Batch$-$level costs are

$$

$$

Part $4$

$$Service$-$sustaining costs are

$$

$$

costs that can not be traced to individual services but support the company as a whole.

costs used to support individual services regardless of the number of units or batches tested.

related to a group of units of the service. They are not related to the number of units tested.

related to the number of units tested; required for each unit tested.

Part $5$

$$Facility$-$sustaining costs are

$$

$$