Determine whether the statements are true or false The end goal of process costing and job costing at a manufacturing company is the same: to find the cost of producing one unit of product. Choose... Job costing should only be used by manufacturers. Choose... + Total fixed costs change in response to changes in the volume of production Choose.... All manufacturers use either a pure process costing system or a pure job costing system. Choose... Job costing is often used by professional service providers, such as law firms. The breakeven point represents the minimum number of units a company must sell before it earns a profit. Choose... + Choose... +