Which of the following statements about the classification of activity levels is incorrect?
a. Setting up a classification of activity levels provides managers a structured way of thinking about the relationship between activities and the resources they consume.
b. The number of activities performed at the batch level goes up as the number of units within the batches changes.
c. Facility-sustaining activity costs are not dependent upon the number of products, batches, or units produced.
d. The number of activities performed at the batch level goes up as the number of batches rises.
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