When a company produces custom products to the specifications of its customers, why should it not aggregate

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When a company produces custom products to the specifications of its customers, why should it not aggregate costs across customer orders to determine the prices to be charged?
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Related Book For  answer-question

Cost Accounting Traditions and Innovations

ISBN: 978-0324026450

4th edition

Authors: Barfield Jesse, Raiborn Cecily, Kinney Michael

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