Rock Bottom's Brew Is a Successful Brewery Engaged in the Development

Multiple Choice

Rock Bottom's Brew is a successful brewery engaged in the development and production of specialty micro brews. It uses manufacturing cost hierarchy to allocate costs to various activities. During the past year, it has incurred:

-Using the manufacturing cost hierarchy, what is the total cost that would be classified as batch-level activity costs?

A) $ 450,000
B) $ 350,000
C) $ 600,000
D) $ 625,000