The Carminio Company Makes Many Colors of Paint in Its

The Carminio Company makes many colors of paint in its factory. Each new type of paint the company comes up with has to be tested to ensure the chemical formula works and that it meets standards for durability. The paint is sold in one-gallon containers. It typically makes 10,000 gallons of a color at a time. The cost of testing a new formula would be considered a

A) Unit level cost
B) Batch level cost
C) Product level cost
D) Facility level cost.