Many companies use process costing for some products and job costing for others. The authors of a study of costing methods described a particular medium-size manufacturing company as using process costing for its products sold to commercial customers and job costing for products sold to the government.’

For the government products, each job represented a separate contract with the government, so the company’s accountants carefully kept track of which costs should be assigned to each contract. For the commercial products, the company’s managers appeared to believe that the averaging of costs across products was sufficient for decision-making and cost control.

Required Working in groups, identify several companies that would likely have both government and commercial

(.e., nhongovernment) customers. Then identify which of these companies would likely use job costing for its products sold to the government. Write a brief report that explains why these companies would use job costing for products sold to the government.