CircuitPros, which usually operates a process costing system for its circuit boards, has been approached by an electronics manufacturer to produce and supply 9,000 circuit boards. Can CircuitPros switch to a job-order costing system for this supply order even though it typically uses a process costing system?

Requirement:

1. Differentiate between process costing and job-order costing.
2. Discuss the advantages and disadvantages of using job-order costing for the supply order.