In activity-based costing analysis, package design is classified as a:

A) unit cost.
B) batch cost.
C) product cost.
D) facility cost.

Package Design

The process of creating the exterior of a product, including choices in material, form, graphics, and functionality, to improve marketability and usability.

Activity-Based Costing

A method of accounting that assigns costs to products based on the activities involved in their production, aiming for more accurate product costing.