Final answer:
Refining a costing system to employ economies of scale will yield better product costs in certain production environments.
Step-by-step explanation:
The answer to the question is that refining a costing system to employ economies of scale will yield better product costs in certain production environments. Economies of scale refers to the situation where, as the quantity of output goes up, the cost per unit goes down. When a firm scales up production, it can benefit from lower average costs and improved efficiency.