Question

The focus in a job order costing system is the job or batch.

Identify the main focus in process costing.

Short answer

The main focuses in process costing are individual process.

Step-by-step solution

Explanation of Process Costing

Under the process costing system, the cost per equivalent unit taken from different departments is summed up to estimate the cost per unit.

Main focus on process costing

Under process costing, the activity or process of each department are considered separately. The different department uses materials, labor and overheads in the production process. These total costs are taken to estimate the cost per equivalent unit. In this way costs per equivalent unit from different processes or departments are taken together to measure the cost of the finished good.