Vidyalelo
Commerce · Q48

Costing

Graduate and Post Graduate · Commerce · question 48

Q48

Batch costing is useful to determine ________.

A.
maximum quantity of output
B.
minimum quantity of output
C.
economic batch quantity
Answer
D.
profit of batches

Answer: Option C

Solution

Answer: Option C
Solution:
Batch costing is useful to determine economic batch quantity. In each batch, there are a number of units. The ascertainment of economic batch quantity is very useful. Economic batch quantity may be calculated by using the formula meant for calculating Economic Order Quantity (EOQ) in case of material control.