Which of the following best describes facility-level activities in activity-based costing?

Facility-level activities in activity-based costing refer to the general operations and overall costs that support the entire facility rather than specific products or batches. These activities provide a foundation that allows the facility to function as a whole, encompassing the costs of utilities, facility maintenance, and management salaries that are necessary for the facility's overall operation.

This is in contrast to the other types of activities. For example, product-level activities focus on actions taken regarding specific products, which can vary significantly based on volume. Batch-level activities are associated with costs incurred for processing batches of products, while unit-level activities pertain to costs associated with making each individual unit. Therefore, facility-level activities are uniquely defined by their broad, overarching nature, making them crucial for understanding the total cost structure when applying activity-based costing principles.