The Collet Company Makes Many Colors of Paint in Its

Multiple Choice

The Collet Company makes many colors of paint in its factory. The paint is sold in one-gallon containers. It typically makes 10,000 gallons of a color at a time, then switches to making paint of another color. The cost of heating the factory would be considered a

A) Unit level cost
B) Batch level cost
C) Product level cost
D) Facility level cost