Operating costing is also known as . . . . . . . . costing.

The correct answer is: D. job costing.

Operating costing is also known as job costing because it is a costing method that is used to track the costs of individual jobs or units of production. This type of costing is often used in industries where products are made to order, such as manufacturing or construction.

The other options are incorrect because they are not types of costing that are used to track the costs of individual jobs or units of production.

• Service costing is a costing method that is used to track the costs of services that are provided to customers.
• Batch costing is a costing method that is used to track the costs of batches of products that are produced.
• Multiple costing is a costing method that is used to track the costs of multiple products or services that are produced.