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Which of the following statements about batch costing is true?

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Which of the following statements about batch costing is true?

A.

Batch costing must use absorption costing.

B.

The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

C.

Batch costing must use marginal costing.

D.

The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

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