Management of a company that manufactures small appliances is trying to decide whether to install a job order or process costing system. The manufac- turing vice president has stated that job order costing gives them the best control because it is possible to assign costs to specific lots of goods. The controller, however, has stated that job order costing would require too much recordkeeping. Is there another costing system that might meet the manufac- turing vice president's control objectives? Explain.