Chapter 21, Problem 20Q

To determine

Process Costing: Process costing is a tool used to ascertain the cost incurred by the business at each level of production. It is also used as a cost control technique.

Job Order System: Job order system is a system used by the company which provides goods or services based on the specification provided by the consumer.

To explain: The way a company decide whether to use a job order or a process cost system.