Which Statement Is True Concerning Job Costing

Multiple Choice

Which statement is true concerning job costing?

A) Firms collect costs for each unit produced.
B) Firms accumulate costs in a department or production process during the accounting period.
C) Firms spread costs evenly over the units produced during the period.
D) The equation for determining average unit cost is Total Manufacturing Cost Incurred during the Period divided by Total Units Produced during the period.