A key point in the operation-costing system is that each batch does not move through the same operations as other batches.

Name: A key point in the operation-costing system is that each batch does not move through the same operations as other batches.
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In an operation-costing system, each batch may go through a different set of operations, which may be unique to that batch. This is different from a process-costing system, where all units go through the same set of operations.

A Key Point in the Operation-Costing System Is That Each