Jane Smith is a client that has come to you seeking start-up advice on designing an accounting system to accumulate the costs associated with her new home construction business, a business in which each home is uniquely designed and built. She doesn't understand the difference between a job-order costing system and a process costing system. Draft a memo to Jane explaining the difference between the two systems. In your memo, explain why the job-order costing system is the most appropriate way to track costs for her business and how each of the following records will help her accumulate costs associated with each home: Job Cost Sheet Materials Requisition Form Labor Time Tickets