Which method of costing is applicable where manufacturing is continuous units are identical and cost...........

Costing - Phase (I & II) Methods of Costing

Which method of costing is applicable where manufacturing is continuous, units are identical and cost per unit of output is to be ascertained:

Job Costing

Batch Costing

Operating costing

Unit costing

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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.