Costs "captured" by department (cutting, assembly, refining, packaging) and divided by the number of units (pounds, gallons, etc.) to arrive at a unit cost.
Used where individual units are not separately identifiable (e.g., oil, fertilizer, grains, cereal, etc.).
10th Edition•ISBN: 9781337902571 (1 more)Eugene F. Brigham, Joel Houston 14th Edition•ISBN: 9780470587232 (5 more)Donald E. Kieso, Jerry J. Weygandt, Terry D. Warfield 11th Edition•ISBN: 9781337623124Claudia Bienias Gilbertson, Debra Gentene, Mark W Lehman 9th Edition•ISBN: 9780073527062Daniel F Viele, David H Marshall, Wayne W McManus