Job-Order Costing versus Process Costing Required: Identify each of the following types of businesses as either job-order or process costing. a. Hospital services b. Custom cabinet making c. Toy manufacturing d. Soft-drink bottling e. Airplane manufacturing (e. g., 767s) f. Personal computer assembly g. Furniture making (e. g., computer desks sold at discount stores) h. Custom furniture making i. Dental services j. Paper manufacturing k. Nut and bolt manufacturing l. Auto repair m. Architectural services n. Landscape design services o. Flashlight manufacturing

Job-Order Costing versus Process Costing

Types of businesses using job order costing:

a. Hospital services

b. Custom cabinet making

e. Airplane manufacturing (e.g., 767s)

h. Custom furniture making

i. Dental services

l. Auto repair

m. Architectural services

n. Landscape design services

Types of businesses using processing costing:

c. Toy manufacturing

d. Soft-drink bottling

f. Personal computer assembly

g. Furniture making (e.g., computer desks sold at discount stores)

j. Paper manufacturing

k. Nut and bolt manufacturing

o. Flashlight manufacturing

Explanation:

In job order costing, the manufacturer tracks its prime costs to individual products or jobs.  This means that the costs of each job can be computed separately because costs are traced to each job.  Under process costing, the prime costs are tracked to the department, process or batch, and not to individual products or jobs.

answer; /// i believe the correct answer is ( column break);