I am working on an accounting project related to a supermarket and would like to seek help with regard to its costing system. I was asked to describe the company’s costing system.

I have identified a supermarket as a value-added intermediary between suppliers and customers, but how do I classify or describe its costing system since it does not manufacture its own product. Would there be a manufacturing cost incurred or I can only trace non-manufacturing costs to its products?

I am comparing job-order costing and activity-based costing.