Discussion Questions 1. What is the main factor for a company in choosing be- tween job order costing and process costing systems? Give two likely applications of each system. 2. The focus in a job order costing system is the job or batch. Identify the main focus in process costing. 3. Can services be delivered by means of process opera- tions? Support your answer with an example. 4. Are the journal entries that match cost flows to product flows in process costing primarily the same or much differ- ent than those in job order costing? Explain