Discussion Questions 1. What is the main factor for a company in choosing be- tween the 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- 5. Identify the control document for materials flow when a 6. Explain in simple terms the notion of equivalent units 7. What are the two main inventory methods used in process ent than those in job order costing? Explain. materials requisition slip is not used. of production (EUP). Why is it necessary to use EUP in process costing? costing? What are the differences between these methods