In process costing, it is unreasonable to assume uniform application of material costs.

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In process costing, material costs are usually applied uniformly to all units produced in a particular production process. However, this assumption may not be entirely accurate as there may be variations in the quantity or quality of materials used in different units or batches, leading to different material costs. Additionally, there may be waste, spoilage, or scrap that needs to be accounted for, which may also result in non-uniform material costs.

In Process Costing, It Is Unreasonable to Assume Uniform Application