If a job consists of a batch of identical units, managers find the unit cost by

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Quizplus · Accepted Answer

When a job consists of a batch of identical units, the unit cost can be found by dividing the total job cost by the number of units in the job. This is because there is no variation in the cost of direct materials or direct labor for each unit, as they are all identical. Therefore, tracing direct materials or direct labor to each unit (options A and C) is unnecessary and would result in the same unit cost as dividing the total job cost by the number of units in the job. Multiplying the total job cost by the number of units in the job (option B) would result in the total cost for all units, rather than the unit cost.

If a Job Consists of a Batch of Identical Units