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Batch
Batch is group of units. For example, batch of tablets.
Batch Costing
Total cost of producing each batchFor Example for making one batch of tables
you have to collect the cost of its raw material, labor cost and other overheads.
Material +Wages+Direct Expenses+
Overheads
EBQ is Optimum batch size. If we will produce units in that batch, our total cost of
production of batches will be minimum.
Formula of EBQU = Annual Units Demanded
S = Setting Up Cost per batch
C = Carrying Cost Per unit
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