Which of the following statements is incorrect regarding jobcosting?

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 areidentical, the unit cost is equal to the total job cost divided by the number of units in the job.

C.

Manufacturing overhead is disregarded when calculating the cost of a job.

D.

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

E.

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