Discussion Questions 1. Which type of cost system, process or job order, 5 would be best suited for each of the following: (a) TV assembler, (b) building contractor, 6 automobile repair shop, (d) paper manufacturer, e) custom jewelry manufacturer? Give reasons for your answers. 2. order cost the three elements of manufacturing cost are charged directly orders. Why is it not necessary to charge manufac- turing costs in process cost accounting to job orders? 3. In a job order cost system, direct labor and factory overhead applied are debited to individual jobs. How are these items treated in a process cost system S and why? 4. Why is the cost per equivalent unit often determined 10 separately for direct materials and conversion costs