Output unit$-$level costs are related to the number of units tested; required for each unit tested.

Batch$-$level costs ar$$

costs that can not be traced to individual product but support the company as a whole.

costs used to support individual products regardless of the number of units or batches tested.

related to a group of units of the product. They are not related to the number of units tested.

related to the number of units tested; required for each unit tested.