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Batch Costing

Batch costing is forming a part of job costing. Batch costing is done when production consists of a certain specified number of articles or production involves limited repetition work. Normally, under the job costing, production is carried out on the basis of specific orders. But, in Batch costing products are manufactured and retained as stock and sold on demand.

The total of batch cost can be found out by totalling each order number. The cost of production per unit can be ascertained by dividing the total cost by total batch quantity.