Yeoman Ltd uses process costing and the FIFO method of valuation. The following information for last month relates to Process G, where all the material is added at the beginning of the process:
Opening work in progress: ........2000 litres (30 per cent complete in respect of in progress: conversion costs) valued in total at £24,600 (£16,500 for direct materials; £8100 for conversion)
Costs incurred: .........................Direct materials £99,600 for 12,500 litres of input conversion £155,250

Normal loss: .............................8 per cent of input in the period. All losses, which are incurred evenly throughout the process, can be sold for £3 per litre
Actual output: ..........................10,000 litres were transferred from Process G to the finished goods warehouse
Closing work in progress: .......3000 litres (45 per cent complete in respect of conversion costs)

Required:
(a) Prepare the Process G account for last month in pounds and litres.  

(b) Identify TWO types of organization where it would be appropriate to use service (operation) costing. For each one, suggest a suitable unit cost measure.