Cassiopeia, Inc. produces and sells two different pillow lines: Fluffy & Firm. The company produces these products in a joint process across two departments (sewing and assembly). The sewing department is highly automated with the use of sewing machines and robotic arms that move materials from station to station. The assembly department requires more labor intensive activities. The assembly department is not automated, because the robots have not been programmed to properl y handle the delicate stuffing materials. In fact, the robots would shove the stuffing directly through the fabric. Prior to Black Friday (peak pillow season), Cassiopeia engineers attempted to reprogram some of the robots to stuff pillows and save money o n overtime, but were still unsuccessful. The following is a listing of some of the costs incurred at Cassiopeia: Materials (direct & indirect) Fabric, stuffing (polyester fiber fill) or foam, thread, zipper/button/Velcro closing, tags with care instructio ns & material information Labor (direct & indirect): cutting, sewing, assemble pillow (turn material right side out, stuff, then close), testing pillow (QC), supervisors, marketing, accounting, sales, etc. Overhead: rent, insurance, electricity, garbage re moval, etc. Would Job Costing or Process Costing be more appropriate for this company? Please provide a comprehensive rationale for your decision.