Gypsum Industries uses activity-based costing to apply manufacturing overhead. Which of the following statements regarding a company's batch-level activities is true? O The cost per batch increases as the number of the units in the batch increases. O The cost per batch increases as the number of the units in the batch decreases. The cost per batch remains the same as the number of units in the batch increases. The cost per batch decreases as the total number of batches processed decreases. O None of the above statements are true.