Discussion Questions:

1.Both a job order costing system and a process costing system enable the calculation of the unit cost of a product. However, process costing provides a more accurate unit cost'. Discuss.

2.With the process costing, the need to distinguish between direct and indirect materials and labor is not as important as in a job costing system. Discuss

3.It is difficult to understand how costs can be assigned to equivalent units when such units do not really exist in a physical form. Discuss.