{"id":3399,"date":"2020-02-17T14:33:17","date_gmt":"2020-02-17T14:33:17","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3399"},"modified":"2020-02-17T14:33:17","modified_gmt":"2020-02-17T14:33:17","slug":"batch-costing","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/batch-costing\/","title":{"rendered":"BATCH COSTING"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_64 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/batch-costing\/#BATCH_COSTING\" title=\"BATCH COSTING\">BATCH COSTING<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/batch-costing\/#FEATURES_OF_BATCH_COSTING\" title=\"FEATURES OF BATCH COSTING\">FEATURES OF BATCH COSTING<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/batch-costing\/#TYPES_OF_COSTS_IN_BATCH_COSTING\" title=\"TYPES\nOF COSTS IN BATCH COSTING\">TYPES\nOF COSTS IN BATCH COSTING<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/batch-costing\/#APPLICATIONS_OF_BATCH_COSTING\" title=\"APPLICATIONS OF BATCH COSTING\">APPLICATIONS OF BATCH COSTING<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/batch-costing\/#BATCH_COSTING_ACCOUNTING_SOURCE_DOCUMENTS\" title=\"BATCH COSTING ACCOUNTING SOURCE DOCUMENTS\">BATCH COSTING ACCOUNTING SOURCE DOCUMENTS<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/commerceiets.com\/batch-costing\/#Material_Requisition_Form\" title=\"Material Requisition Form\">Material Requisition Form<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/commerceiets.com\/batch-costing\/#Batch_Timesheet\" title=\"Batch Timesheet\">Batch Timesheet<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/commerceiets.com\/batch-costing\/#Production_Overhead\" title=\"Production Overhead\">Production Overhead<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/commerceiets.com\/batch-costing\/#ADVANTAGES_OF_BATCH_COSTING\" title=\"ADVANTAGES OF BATCH COSTING\">ADVANTAGES OF BATCH COSTING<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/commerceiets.com\/batch-costing\/#DISADVANTAGES_OF_BATCH_COSTING\" title=\"DISADVANTAGES OF BATCH COSTING\">DISADVANTAGES OF BATCH COSTING<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"batch-costing\"><span class=\"ez-toc-section\" id=\"BATCH_COSTING\"><\/span><strong>BATCH COSTING<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Batch Costing is that form of specific order costing under which each batch is treated as a cost unit and costs are accumulated and ascertained separately for each batch. Each batch consists of a number of like units. In this system, a group of identical units, comprising of a batch is used as a cost unit, to estimate cost. To ascertain the cost per unit, the total cost of the batch is divided by the number of units produced in a batch. Batch costing is applied in industries where identical products are produced.  <\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"features-of-batch-costing\"><span class=\"ez-toc-section\" id=\"FEATURES_OF_BATCH_COSTING\"><\/span><strong>FEATURES OF BATCH COSTING<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul><li>A batch is a cost unit which consists of a separate, readily identifiable group of product units which maintains its separate identity throughout the production process. <\/li><li>The output of batch consists of a number of units and it is not economical to ascertain cost of every unit of output independently.<\/li><li>Each batch is treated a <a href=\"https:\/\/commerceiets.com\/job-costing\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"job (opens in a new tab)\">job<\/a> and costs are calculated for total batch. <\/li><li>On completion of production cost per unit is found as <\/li><\/ul>\n\n\n\n<p><strong>Cost per unit = Total Batch Cost\/ Total Units in Batch<\/strong><\/p>\n\n\n\n<ul><li>A separate Batch Cost Sheet is used for each\nbatch and is assigned a certain number by which the batch is identified.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"types-of-costs-in-batch-costing\"><span class=\"ez-toc-section\" id=\"TYPES_OF_COSTS_IN_BATCH_COSTING\"><\/span><strong>TYPES\nOF COSTS IN BATCH COSTING<\/strong><strong><\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>There are two types of costs involved in Batch\nCosting:<\/strong><\/p>\n\n\n\n<p>(i) Set up costs<\/p>\n\n\n\n<p>(ii) Carrying costs.<\/p>\n\n\n\n<p>If the batch size is increased, set up cost per unit will\ncome down and the carrying cost will increase. If the batch size is reduced,\nset up cost per unit will increase and the carrying cost will come down.\nEconomic Batch quantity will balance both these opponent costs.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"applications-of-batch-costing\"><span class=\"ez-toc-section\" id=\"APPLICATIONS_OF_BATCH_COSTING\"><\/span><strong>APPLICATIONS OF BATCH COSTING<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Batch costing is used for calculating total cost of each\nbatch. Batch is small group of units which is produced for production purposes.\nWe also identify batch of units in our production. All raw materials are\nsupplied on batch basis and other expenses are also paid on the basis of each\nbatch. <\/p>\n\n\n\n<p>Batch Costing is applied in those industries where the\nsimilar articles are produced in definite batches for internal consumption in\nthe production of finished products or for sale to customers generally. It is\ngenerally applied in \u2013<\/p>\n\n\n\n<ul><li>Read made Garments Manufacturing Industries<\/li><li>Pharmaceutical\/ Drug Industries<\/li><li>Spare parts and Components Manufacturing\nIndustries<\/li><li>Toys Manufacturing Industries<\/li><li>Tyre and Tubes Manufacturing Industries.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"batch-costing-accounting-source-documents\"><span class=\"ez-toc-section\" id=\"BATCH_COSTING_ACCOUNTING_SOURCE_DOCUMENTS\"><\/span><strong>BATCH COSTING ACCOUNTING SOURCE DOCUMENTS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Costs are transferred to the work in process account\nusing the following&nbsp;accounting source documents.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"material-requisition-form\"><span class=\"ez-toc-section\" id=\"Material_Requisition_Form\"><\/span><strong>Material Requisition Form<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The materials\nrequisition form is used to issue materials either directly to a batch (direct\nmaterials) or to production overheads (indirect materials). The transfer takes\nplace by a credit entry to raw materials and a debit entry to either the batch\ncost sheet or to production overhead.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"batch-timesheet\"><span class=\"ez-toc-section\" id=\"Batch_Timesheet\"><\/span><strong>Batch Timesheet<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>The batch timesheet\nis used to transfer labor costs either directly to a batch (direct labor) or to\nproduction overheads (indirect labor). The transfer takes place by a credit\nentry to labor costs and a debit entry to the batch cost sheet or to production\noverheads.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"production-overhead\"><span class=\"ez-toc-section\" id=\"Production_Overhead\"><\/span><strong>Production Overhead<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Production overhead\nis accumulated in the production overhead account and comprises indirect\nmaterials from the material requisition form, indirect labor from the timesheet\nand other production overhead such as expenses and depreciation supported by\nthe appropriate source document.<\/p>\n\n\n\n<p><br \/>\nProduction overhead is applied to batches using&nbsp;predetermined overhead rate&nbsp;calculated\non an appropriate basis such as direct labor hours or labor cost. The transfer\nentry is a credit to production overhead and a debit entry to the batch cost\nsheet.<\/p>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"advantages-of-batch-costing\"><span class=\"ez-toc-section\" id=\"ADVANTAGES_OF_BATCH_COSTING\"><\/span><strong>ADVANTAGES OF BATCH COSTING<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>Following are the main\nadvantages of batch costing as compared to job costing:<\/strong><\/p>\n\n\n\n<ul><li>Accounting work is reduced under batch costing because costing is\ndone in respect of a batch of product of homogeneous jobs.<\/li><li>It makes benefit of reduced cost of production arising out of\neconomic batch quantity or lot size.<\/li><li>Under this method, supervision becomes easy and more effective by\nmeans of spreading over the supervisor\u2019s time over all the units constituting\nthe batch. Thus, the idle time of supervisor\u2019s as well as workers are\neliminated.<\/li><li>The loss of time under job costing arising out of inter-job\ntransfer of materials, labours and tools are minimized under batch costing.<\/li><li>There are the advantages of consistent cost of production of every\narticle produced in a batch under batch costing.<\/li><\/ul>\n\n\n\n<h3 class=\"has-text-align-center wp-block-heading\" id=\"disadvantages-of-batch-costing\"><span class=\"ez-toc-section\" id=\"DISADVANTAGES_OF_BATCH_COSTING\"><\/span><strong>DISADVANTAGES OF BATCH COSTING<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><strong>The main disadvantages\nof batch costing are:<\/strong><\/p>\n\n\n\n<ul><li>Determination of a batch from various jobs often pose problem. It is difficult to come across absolute homogeneity of jobs.<\/li><li>When quantity of goods to be manufactured differs from customer to customer, again it becomes difficult to determine the batch.<\/li><li>If the production of a batch is wrongly undertaken, the whole batch of the articles are to be discarded which will become a great loss to the manufacturer.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cost-accounting\/\">Cost Accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/scope-of-cost-accounting-pdf\/\">Scope of cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/elements-of-cost\/\">Elements of cost<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/types-of-cost\/\">Types of cost<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/material-control-in-cost-accounting-pdf\/\">Material control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/perpetual-inventory-system\/\">Perpetual inventory system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/pricing-of-materials\/\">Pricing of materials<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/bin-card\/\">Bin Card<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/store-ledger\/\">Stores Ledger<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/incentive-plans\/\">Incentive plans<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/overhead\/\">Overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-treatment-of-idle-time\/\">Idle time<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/system-of-wage-payment-in-cost-accounting\/\">System of wage payment in cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-time-rate-system-and-piece-rate-system\/\">Time rate vs piece rate wage system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-centre\/\">Cost Center<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/labor-turnover\/\">Labour Turnover<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/difference-between-management-accounting-and-cost-accounting\/\">Difference between management accounting and cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/allocation-and-apportionment-of-overheads\/\">Allocation and apportionment of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-allocation-and-apportionment-of-overheads\/\">Allocation vs Apportionment of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/absorption-of-overheads\/\">Absorption of overheads<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/over-absorption-and-under-absorption-of-overheads\/\">Over absorption and under absorption of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/activity-based-costing\/\">Activity based costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-traditional-costing-and-activity-based-costing\/\">Traditional costing vs ABC system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/reconciliation-of-accounts\/\">Reconciliation of accounts<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/unit-costing\/\">Unit costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-sheet-format\/\">Cost sheet format<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/\">Cost sheet vs production sheet<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/job-costing\/\">Job costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/batch-costing\/\">Batch Costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-job-costing-and-batch-costing\/\">job costing vs batch costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/contract-costing\/\">Contract costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-job-costing-and-contract-costing\/\">Job Costing vs Contract costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/process-costing\/\">Process Costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-costing-vs-job-costing\/\">Process costing vs job costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/joint-products\/\">Joint products<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/by-products\/\">By Product&nbsp;<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/equivalent-production\/\">Equivalent production<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/marginal-costing\/\">Marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/applications-of-marginal-costing\/\">Application of marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-volume-profit-analysis\/\">Cost volume profit analysis<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/tools-and-techniques-of-marginal-costing\/\">Tools and techniques of marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/budget\/\">Budget<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/break-even-point\/\">Break even point<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-of-budgetary-control\/\">Process of budgetary control<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/explain-the-advantages-and-limitations-of-budgetary-control\/\">Advantages and limitations of budgetary control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/budgetary-control\/\">Budgetary Control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/zero-base-budgeting\/\">Zero base budgeting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/standard-costing\/\">Standard Costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/variance-analysis\/\">Variance Analysis<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-standard-costing-and-budgetary-control\/\">Standard costing vs budgetary control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-management-accounting-and-cost-accounting\/\">Management accounting vs cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-financial-accounting-management-accounting-and-cost-accounting\/\">Cost accounting vs financial accounting<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"152\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg\" alt=\"batch costing\" class=\"wp-image-4836\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg 512w, https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1-300x89.jpg 300w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><figcaption>batch costing<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>BATCH COSTING Batch Costing is that form of specific order costing under which each batch is treated as a cost unit and costs are accumulated and ascertained separately for each batch. Each batch consists of a number of like units. In this system, a group of identical units, comprising of a batch is used as&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/batch-costing\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;BATCH COSTING&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3401,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[187],"tags":[],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3399"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3399"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3399\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3401"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}