A. fixed manufacturing cost
B. batch level cost
C. per unit cost
D. factory overall cost
✅ The correct answer is option B.
In budget hierarchy, material handling cost is batch level cost. A batch-level cost is a cost related to a group of units, but which is not associated with specific individual units.
In budget hierarchy, material handling cost is batch level cost. A batch-level cost is a cost related to a group of units, but which is not associated with specific individual units.