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B
Operating costing
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C
Multiple costing
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D
None of the above
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Solution
The correct option is B Operating costing
Operating costing is more or less similar to unit costing. The operating costing gives more emphasis providing on service rather than cost manufacturing a unit.
The operating costing is also called service costing. Service costing means rendering services to the other organization or public for which cost is accumulated. Service industries is used for canteen , transport, boiler industry etc.