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Batch Level Activities
Activities and costs incurred for a group of products rather than individual units or processes.
Facility Level Activities
Operations and tasks that support the entire organization and are not tied to a specific product or service.
Facility-level Costs
Refers to the expenses incurred by a facility or plant that are not directly tied to specific products or departments but are necessary for the overall operation.
Batch-level Costs
Expenses that are incurred every time a batch of goods is produced, relating to tasks like setup and inspection.
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