In job order costing, costs are accumulated by job such as in a custom home. In process costing, costs are accumulated by department. At my workplace, we accumulate costs by department. The irons department has accumulated costs. The metal woods and putters and other departments all have accumulated costs. The items that we make are very similar in nature one version of an iron is pretty much the same process as a different model iron etc. Give an example of your cost accumulation.