PB1.

LO 4.1For each item listed, state whether a job order costing system or process costing system would be best.

television repair

cell phone charge cords

glassware with company logo

dog food

golf balls

hotel signs to welcome guests

highlighters and pens

A) Television repair (Job costing)

B) Cell phone charge cords (Process costing)

C) Glassware with company logo (Job costing)

D) Dog food (Process costing)

E) Golf balls (Process costing)

F) Hotel signs to welcome guests (Job costing)

G) Highlighters and pens (Process costing)

Explanation:

Job order costing is used with unique products, and the costing of the journal entry process is used for generic goods. While for short production terms job costing is implemented, the journal entry is used for large production terms. Journal entries cost aggregates, thus requiring less record keeping.

In that case:

A) Television repair (Job costing)

B) Cell phone charge cords (Process costing)

C) Glassware with company logo (Job costing)

D) Dog food (Process costing)

E) Golf balls (Process costing)

F) Hotel signs to welcome guests (Job costing)

G) Highlighters and pens (Process costing)