Which of the following ordering of the levels best depicts the cost hierarchy within an ABC system? A. batch-level, output unit - level, facility - sustaining levels, product - sustaining levels B. facility - sustaining level, output unit - level, batch - level, product - sustaining level C. output unit - level, batch - level, product - sustaining level, and facility - sustaining level D. batch-level, output unit - level, product - sustaining level, and facility - sustaining level