Which of the following activity costs would likely be included in a batch-level activity cost pool?
A) Per unit inspection costs.
B) Machine set-up costs.
C) Quality control costs.
D) All of these answers are correct.

Question

Quizplus · Accepted Answer

Batch-level activity cost pool includes costs that are incurred for a group of units or products rather than each individual unit. Machine set-up costs are a typical example of batch-level activities, which are performed each time a new batch of products is produced. Per unit inspection costs and quality control costs are more likely to be included in a unit-level or product-level activity cost pool, respectively.

Which of the Following Activity Costs Would Likely Be Included