the cost per machine hour
the cost per labour hour
a unit of production or service in relation to which costs are ascertained
a measure of work output in a standard hour
✅ The correct answer is C.
A cost unit is a unit of production or service in relation to which costs are ascertained. A cost unit refers to the unit of quantity of product, service or time (or combination of these) in relation to which costs may be ascertained or expressed.
A cost unit is a unit of production or service in relation to which costs are ascertained. A cost unit refers to the unit of quantity of product, service or time (or combination of these) in relation to which costs may be ascertained or expressed.