7500 is amount of batch-level costs will be allocated to the product.
What do you mean by cost?
- The cost is the sum of money that a business spends on the development or manufacturing of goods or services. It excludes the profit margin markup.
- The sum of money spent to create a good or product, as seen from the seller's perspective, is the cost.
- An expense needed to create, market, or prepare an asset for regular use is called a cost.
Unit level cost (30000/12000*3000)
= 7500
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