Unit$-$ and Batch$-$Level Cost Drivers

KC$,$ a fast$-$food restaurant, serves fried chicken, fried fish, and French fries. The managers have estimated the costs of a batch of fried chicken for KC$\text{'}$s all$-$you$-$can$-$eat Friday Fried Fiesta. Each batch must be $100$ pieces. The chicken is precut by the chain headquarters and sent to the stores in $10-$piece bags. Each bag costs $$3.$ Preparing a batch of $100$ pieces of chicken with KC$\text{'}$s special coating takes one employee two hours. The current wage rate is $$8$ per hour. Another cost driver is the cost of putting fresh oil into the fryers. New oil, costing $$5,$ is used for each batch.