Property taxes is least likely to be classified as a batch-level activity in an activity-based costing system.
Option: D
Explanation:
An ad valorem tax on a property's interest, typically imposed on immovables is understood as a property tax. Batch-level operations are job practices which are categorized under a costing accounting framework centered on operation, primarily used among manufacturing companies, thus property tax is not covered under it.
Batch-level tasks are correlated with expenses incurred if a batch of a given product is made. Such costs are compensated for however irrespective of the scale of the associated production cycle. System configuration, quality checking, servicing and purchase orders may involve batch-level operations.
