Basim and Hassan started their own business after graduating from SCT as Mechanical Engineers. Basim has an automobile repair shop providing service to his customers as per the specific requirements, and Hassan has tiles manufacturing unit producing standardized products continuously. Both of them want to install costing system for their business to ascertain and control cost.

a) Discuss why process costing method will not be suitable for Basims automobile repair shop based on your understanding of costing methods.

b) Explain which costing method will be suitable for Hassans tiles manufacturing unit, based on your understanding of costing systems.