If a job consists of a batch of identical units,managers find the unit cost by dividing the total job cost by the number of units in the job.

Question

Quizplus · Accepted Answer

This is correct. To determine the unit cost, divide the total job cost by the number of units in the job. For example, if a job consists of producing 1,000 identical units and costs $10,000, the unit cost would be $10,000/1,000 units = $10 per unit.

If a Job Consists of a Batch of Identical Units,managers