登录之后可查看解析

Because only a single product is produced, there is no need to use operation costing, which is a combination of process costing and job-order costing. In this method of costing, a company applies the basic operation of process costing to a production process that produces batches of items. These different batches all follow a similar process, but the direct materials that are input to each batch are different. If the company produces only one product, every batch use the same direct materials.
Because only a single product is produced, there is no need to use activity-based costing.
Because only a single product is produced, there is no need to use job-order costing.
Process costing is used in a mass production process.