Activities that are relate to a batch of products not the individual products (e.g. setting-up of plant). Unit level activities have cost or expenses that are incurred for single item of production process while batch level Batch-level activities includes costs and expenses that are directed related to a batch of items and not a single or individual item. Examples of these costs or expenses include set-up cost of machinery and plant, moving materials and loading machines etc.
A batch of products may contains 2 to any number of items and term is generally used in managerial accounting to describe that some costs relate to a batch of products as opposed to costs that relate to initial item