The Conity Corporation has an Electric Mixer Division and an Electric Lamp Division. Of a $17,000,000 bond issuance, the Electric Mixer Division used $9,100,000 and the Electric Lamp Division used $7,900,000 for expansion. Interest costs on the bond totaled $980,000 for the year. The above interest costs would be considered a(n): A. batch-level cost B. output unit-level cost C. product - sustaining cost D. facility - sustaining cost