Which category of indirect costs in the customer-cost hierarchy are costs incurred to process orders or to make deliveries?

Question

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Costs incurred to process orders or make deliveries are typically categorized as customer batch-level costs, which relate to activities performed for a group or batch of customers, rather than individual customers. Examples may include the cost of delivery trucks or personnel, as well as order processing and preparation expenses.

Which Category of Indirect Costs in the Customer-Cost Hierarchy Are