Following is a list of cost system characteristics and sample companies. Match each to either job order costing or process costing. a. Companies that produce small quantities of many different products.
b. A company that pulverizes wood into pulp to manufacture carboard.
c. A company that manufactures thousands of identical files.
d. Companies that produce large numbers of identical products.
e. A computer repair service that makes service calls to homes.
f. A company that assembles electronic parts and software to manufacture millions of portable media players.
g. A textbook publisher that produces copies of a particular book in batches.
h. A company that bottles milk into one-gallon containers.
i. A company that makes large quantities of one type of tankless hot water heaters.
j. A governmental agency that takes bids for specific items it utilizes where each item requires a separate bid.

Explanation:

Process costing can be regarded as a methodology in accounting that involves attributing cost to unit of production in different firms especially firm that are producing product that are homogeneous.

Job order costing can be regarded as

a system that occur when an order of purchase is made by consumer, it helps in way that the price of individual product is affordable by consumer.

a.Companies that produce small quantities of many different products.

(Job order costing)

b.A company that pulverizes wood into pulp to manufacture carboard.

(Process costing)

c.A company that manufactures thousands of identical files.

(Process costing)

d.Companies that produce large numbers of identical products.

(Process costing)

e.A computer repair service that makes service calls to homes.

(Job order costing)

f.A company that assembles electronic parts and software to manufacture

(Process costing)

millions of portable media players.

g.A textbook publisher that produces copies of a particular book in batches.

(Job order costing)

h.A company that bottles milk into one-gallon containers.

(Process costing)

i.A company that makes large quantities of one type of tankless hot water heaters.

(Process costing)

j.A governmental agency that takes bids for specific items it utilizes where each

(Job order costing)

.

answer(b) revenue account which increases;