Snax Ltd. produces Splits Sunflower Seeds. The company held a contest to have customers come up with ideas for new flavours for this product. A winner was chosen, and a new tikka masala flavour is being developed with the intention of being offered for a limited test run to determine if it has broad appeal. In the activity-based costing cost hierarchy, where would the development costs be attributed?

a) Product sustaining b) Unit level c) Batch level d) Facility sustaining