Product Cost Unit-Level Allocate over number Cost per unit Costs of units produced Batch-Level Allocate over number Cost per unit Costs of units in batch in batch Allocate over number Product/Process- of units produced in Cost per unit Level Costs related product line in product line 海南大学董建华讲授 11-20 海南大学董建华讲授 11- 20 Product Cost Batch-Level Costs Cost per unit in batch Allocate over number of units in batch Product/Process￾Level Costs Allocate over number of units produced in related product line Cost per unit in product line Cost per unit Unit-Level Costs Allocate over number of units produced