Page 69 - F2 Slides 2017-18
P. 69

Batch Costing











                                 Each batch
                                 is different,
                                  but items
                                 within batch
                                are identical.






                 Determine
                total cost of
                    batch.



                                          Cost per unit : Total
                                             Cost of batch /
                                          Number of units in
                                                 a batch.













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