STATE cost unit of the following Industry Sector: Industry Sector Cost Unit Oil Professional services Education

CA Intermediate · Cost and Management Accounting · MTP · May 2026
STATE cost unit of the following Industry Sector: Industry Sector Cost Unit Oil Professional services Education

Suggested Answer and Working Notes:

Service industry Cost Unit Oil Cost per barrel, Cost per gallon/litre Professional Services Per service/project, per hour Education Per course, per student, per batch, per lecture etc. Brick-making Per brick, per thousand bricks Engineering Per project, per hour, per job, per contract Electricity per kilowatt-hour (kWh) Hotel/Catering Guest Days or Room Days, Per item, per meal etc. Coal Mining Per ton, per quintal Brewing per gallon/litre, per barrel Hospital Patient per day, room per day or per bed, per operation etc.

Topics: Unit & Batch Costing

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