Which type of costs are incurred for a collection of products instead of a single item?

Explanation

Batch-level costs are expenses that relate to a group or batch of products, not just a single unit. These costs arise each time a batch is produced, regardless of the number of items within it. This distinguishes them from activity-level costs (which pertain to specific activities), input-level costs (related to resources used), and output-level costs (which vary with total production volume).