In a job-costing system the cost object is an individual unit, batch, or lot of a distinct product or service.

Name: In a job-costing system the cost object is an individual unit, batch, or lot of a distinct product or service.
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In a job-costing system, the cost object is an individual unit, batch, or lot of a distinct product or service. This is different from a process-costing system where the cost object is a mass-produced product or service that is not easily distinguishable from other units.

In a Job-Costing System the Cost Object Is an Individual