The Conity Corporation has an Electric Mixer Division and an Electric Lamp Division. Of a $15,000,000 bond issuance, the Electric Mixer Division used $9,400,000 and the Electric Lamp Division used $5,600,000 for expansion. Interest costs on the bond totaled $980,000 for the year.
The above interest costs would be considered a(n) ________.
◦ output unit-level cost
◦ facility-sustaining cost
◦ product-sustaining cost
◦ batch-level cost