Explanation:

Batch costing is used when the goods are not produced to demand but are pre-produced. The production process is continuous and occurs in batches. These batches may be for a specific order or some pre-determined quantity. In this system, the goods are more or less uniform. The total cost incurred during the production of one such batch of goods is divided by the number of units produced to give us the cost per unit. This method is very useful for consumer electronic goods such as televisions, washing machines, etc. Also, biscuit factories, bakeries, and pharmaceutical industries use this method of costing.