What is the best cost accumulation procedure to use when many batches,each differing as to product specifications,are produced?

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Job-order costing is the best cost accumulation procedure to use when many batches are produced and each batch differs as to product specifications. This method tracks the cost of producing each individual batch or job separately, allowing for accurate calculation of the cost of each product. Process costing, on the other hand, is best suited for products that are produced in a continuous process, such as chemical or oil refining, and is not ideal for products that have different specifications. Actual costing is based on actual costs incurred, which may not provide accurate costing for each batch due to variations in production. Standard costing is also not very suitable for this situation as it assumes that all batches are produced in the same way and may not accurately capture the cost of unique product specifications.

What Is the Best Cost Accumulation Procedure to Use When