SAP PS Question:

Answer #1
Unit costing is a means of recording all the costs - direct
and indirect - associated with the delivery of services.

Total cost of service provision divided by the total amount
of service provided

Answer #2
Unit costing is cost element based costing .
If the information regarding source of supply,quantity of material and prices are known,we can do unit costing to produce a cost plan for the WBS element.we can do here cost planning on overal and annual basis, and it extracts existing data from material masters,cost center and purchase info records