Last summer Charlie Greene had a job with a large, successful corporation that produces many electronic products. Charlie spent much of his working time accumulating cost data using a process costing system for a production line assembling parts of a ship-to-shore radio-tele- phone that the company makes. As a result, he also learned something about process costing. A friend of Charlie's father operates a small manufacturing operation, and during a conversa- tion told Charlie that he had just started production on an order of radio-telephones. When he indicated that he accounted for this order using a job order system, Charlie insisted that the method could not be appropriate, or his former employer would have used it too. Explain why one company would use process costing and another job order costing for the same product. Justify each method.