cost of indirect labour
cost of direct labour
cost of direct material
unit costs
✅ The correct answer is D.
Total costs incur in a production process, is divided by total number of output units to calculate the unit costs. A unit cost is a total expenditure incurred by a company to produce, store, and sell one unit of a particular product or service.
Total costs incur in a production process, is divided by total number of output units to calculate the unit costs. A unit cost is a total expenditure incurred by a company to produce, store, and sell one unit of a particular product or service.