The Conity Corporation has an Electric Mixer Division and an Electric Lamp Division. Of a $14,000,000 bond issuance, the Electric Mixer Division used $9,300,000 and the Electric Lamp Division used $4,700,000 for expansion. Interest costs on the bond totaled $1,000,000 for the year. The above interest costs would be considered a(n) ________

A. product sustaining cost

B. facility sustaining cost

C. batch level cost

D. output unitlevel cost