Which of the following is considered a batch-level resource in a bakery?
A) Cost of heating and air-conditioning
B) Testing and quality control for each dozen cookies baked at a bakery
C) Cost of eggs for baked goods
D) Cost of advertising in the local newspaper

Question

Quizplus · Accepted Answer

Batch-level resources are those costs that are incurred every time a batch is produced, regardless of the size of the batch. Testing and quality control for each dozen cookies baked at a bakery is an example of a batch-level cost because it is incurred for every batch produced, regardless of how many batches are made.

Which of the Following Is Considered a Batch-Level Resource in a Bakery