Explanation:

Unit costing is one of the methods of costing also known as output costing/one operation or single costing. The objective of unit costing is to ascertain the cost per unit of output. This method is suitable for industries where the manufacture is continuous and units are identical like mines, quarries, brick work etc. in all these industries there is natural or standard unit of cost, for example, ton of coal in collieries, ton of cement, one thousand of bricks.