Why would a manufacturer who produces its product in small batches choose to use job costing to track its manufacturing costs? The conversion process is always the same for all batches that were in progress during the period. The entirety of each of the batches is completed within the period in which it was started. The direct materials and direct labor are not easily traceable to each batch. Each batch is a unique project and materials required varies between batches. To reduce the risk of cost distortion related to the allocation of manufacturing overhead