Acme Company manufactures numerous product lines and applies manufacturing overhead using an activity$-$based costing system. With respect to batch$-$level costs, the cost per batch:

$$ Increases as the number of units in the batch increases.

$$ Increases as the number of units in the batch decreases.

$$ Remains the same as the number of units in the batch increases.

O Decreases as the total number of batches decreases.

$$ Increases as the total number of batches decreases.