Unit costing method (also known as output or single costing) is a type of costing method that calculates the costs per cost unit, i.e. usually per a single product.
It is used if the production process is repetitive and only a few types of similar products are manufactured in masses.
Examples of products where unit costing is appropriate: cigarettes or brick-making
There are several approaches (costs included, methodology etc.) to the costing method.