Batch level costs change with batches. They do not change on
per unit basis.
Facility level cots are costs that are incurred for the entire
company.
product sustaining level costs are those costs that are
incurred for the entire product line.
unit activity level costs are costs incurred on per unit
basis.
Delivery costs are cost incurred by the company to deliver the
product to the customer. These are unit activity costs as these are
incurred on per unit basis.