M5: Discussion - "Cycle NY"

Cycle NY provides bicycle tours in Manhattan. The company runs group trips with one guide and up to 10 guests per trip. The guests are given a t-shirt to be identified by the guide. Are the wages paid to the guides and the t-shirts batch level or unit level costs? Discuss why.

After submitting your answer, comment on at least one other post in this discussion board that you agree with, and at least one other post that you may not agree with or would take some issue with (for 80% of the grade), indicating the reasons for your response.