Why Do Accountants Normally Calculate Cost Per Unit as an Average

Multiple Choice

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

A) Determining the exact cost of a product is virtually impossible.
B) Minute details such as a second of labor time cannot be effectively measured.
C) Even when producing multiple units of the same product, normal variations occur in the amount of materials and labor used.
D) All of these are justifications for computing average unit costs.