Which of the following statements is correct regarding job costing?

A.

A manufacturer who produces in small batches should use job costing because each batch may require different product costs for completion.

B.

If all units in a job are identical, the unit cost is equal to the total job cost divided by the number of units in the job.

C.

The ending balance calculated in the job cost record could be reported in either work in process inventory, finished goods inventory, or cost of goods sold depending on the ending status of the job.

D.

The initial cost object under job costing is either a customers order or a group of units.

E.

All of the above statements are correct.