In which circumstances are unit costing and job costing used?OptionUnit CostingJob CostingAWhen a quantity of identical items is madeWhen each product is differentBWhen each product is differentIn continuous operationsCIn continuous operationsIn continuous operationsDWhen a quantity of identical items is madeWhen each product is different

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SSC Financial and Cost Accounting P-1 QUESTION #6121

Question 1

In which circumstances are unit costing and job costing used?

Option	Unit Costing	Job Costing
A	When a quantity of identical items is made	When each product is different
B	When each product is different	In continuous operations
C	In continuous operations	In continuous operations
D	When a quantity of identical items is made	When each product is different

Correct Answer Explanation

Option A is correct.

Unit costing: Used for large quantities of identical products in a continuous process (e.g., bricks, bottles).
Job costing: Used when each job/product is unique (e.g., construction, custom printing).