Discussion Board #2 In discussing process costing and activity-based costing analysis, let's talk about some questions about each type and how they are different. 24 26 1. What is the main factor for a company in choosing between the job order costing and process costing accounting systems? Please provide two likely applications of each system. 2. The focus of a job order costing system is the job or batch. Identify the main focus in process costing. 3. Please explain in simple terms the notion of equivalent units of production (EUP). Why is it necessary to use EUP in process costing? 4. Why are overhead costs allocated to products and not traced to products as direct materials and direct labor are? What are three common methods of assigning overhead costs to a product? 5. Why are multiple departmental overhead rates more accurate for product costing than a single plant-wide overhead rate? Please be sure to include your references for your postings. Thank you for your research.