The cost to research and develop,design and market new models would be considered a unit- level cost.

Question

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The activities of researching and developing, designing, and marketing new models would be considered batch-level or product-level costs, as they are incurred once for each group of units produced, rather than for each individual unit. Unit-level costs are those costs that are directly tied to the production of each individual unit, such as direct materials and direct labor.

The Cost to Research and Develop,design and Market New Models