1. In estimating the costs of products, manufacturers usually identify direct material, direct labour and manufacturing overhead costs. What modifications may be made to these classifications in estimating service costs?
2. Different costing systems may be appropriate for different types of services. Provide an example of a public service that may be suited to each of the following: LO 6.6

(a) job costing

(b) process costing

(c) some form of hybrid costing.