Chapter 19, Problem E19.15E

Distinguishing between job order costing and process costing
Learning Objective 1
Following is a list of cost system characteristics and sample companies. Match each to either job order costing or process costing.

1. Companies that produce small quantities of many different products.
2. A company that pulverizes wood into pulp to manufacture cardboard.
3. A company that manufactures thousands of identical files.
4. Companies that produce large numbers of identical products.
5. A computer repair service that makes service calls to homes.
6. A company that assembles electronic parts and software to manufacture millions of portable media players.
7. A textbook publisher that produces copies of a particular book in batches.
8. A company that bottles milk into one-gallon containers.
9. A company that makes large quantities of one type of tankless hot water heaters.
10. A governmental agency that takes bids for specific items it utilizes where each item requires a separate bid.