Batch-level activities are performed each time a batch of goods is processed.The cost of a batch-level activity does not depend on the number of units in the batch.

Question

Quizplus · Accepted Answer

Batch-level activities, such as setting up equipment, scheduling production runs, or ordering materials, are performed for each batch of goods regardless of the number of units in the batch. Therefore, the cost of a batch-level activity remains the same regardless of the size of the batch.

Batch-Level Activities Are Performed Each Time a Batch of Goods