A. customer sustaining costs
B. customer output unit-level costs
C. customer batch-level costs
D. corporate sustaining costs
✅ The correct answer is option B.
In customer cost hierarchy, costs of all incurred activities to sell a unit of product are classified as customer output unit-level costs. Output unit-level costs are the costs of activities performed on each individual unit of a product or service.
In customer cost hierarchy, costs of all incurred activities to sell a unit of product are classified as customer output unit-level costs. Output unit-level costs are the costs of activities performed on each individual unit of a product or service.