Why do accountants normally calculate cost per unit as an average? Determining the exact cost...

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Accounting

Why do accountants normally calculate cost per unit as an average?

Determining the exact cost of a product is virtually impossible.

Some manufacturing-related costs cannot be accurately traced to specific units of product.

Even when producing multiple units of the same product, normal variations occur in the amount of materials and labor used.

All of these are justifications for computing average unit costs.

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