Consider the following costs that take place in Publisher Inc. that prints various textbooks.

$(1)$ Setting up copying machines

$(2)$ Dealing with authors

$(3)$ Obtaining copyright approval

$(4)$ Amount of ink and paper used in production

$(5)$ Heating and air conditioning of the facility

Which of the following statements is TRUE?

Heating and air conditioning bills for the facility is a batch level cost.

Dealing with authors is a unit level cost.

Amount of ink and paper used in production is a batch level cost.

setting up copying machines is a ta