o Why would a manufacturer who produces its product in small batches choose to use job costing to track its manufacturing costs? A. Each batch is typically completed in the period in which it is started. B. Each batch requires different product costs for completion. C. The direct material and direct labor costs are not easily identifiable for each batch. D. The conversion process is identical for all batches worked on during the period. E. To minimize the risk of cost distortion related to overhead allocation