The cost of maintenance on the entire production plant would be considered a batch-level cost.

Question

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The cost of maintenance on the entire production plant would be considered a facility-level cost, as it is necessary to maintain the overall production facility rather than just a specific batch of products. Batch-level costs are incurred for specific batches of products, such as the cost of materials used to produce a particular batch.

The Cost of Maintenance on the Entire Production Plant Would