The correct answer is: C. batch level costs.
Batch level costs are costs that are incurred for each batch of products produced, regardless of the number of units in the batch. Examples of batch level costs include setup costs, material handling costs, and quality control costs.
Activity level costs are costs that are incurred for each activity performed, regardless of the number of units produced. Examples of activity level costs include machine setup costs, material handling costs, and quality control costs.
Input level costs are costs that are incurred for each input used in the production process, regardless of the number of units produced. Examples of input level costs include the cost of raw materials, the cost of labor, and the cost of energy.
Output level costs are costs that are incurred for each unit produced. Examples of output level costs include the cost of packaging, the cost of shipping, and the cost of customer service.
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