Which of the following statements about batch costing is true?
A . Batch costing must use absorption costing.
B . The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.
C . Batch costing must use marginal costing.
D . The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.
Answer: D
Explanation:
Reference: https://www.acowtancy.com/textbook/acca-ma/c3-cost-accounting-methods/c3ai-job-and-batch-costing/notes