Job versus Process Costing: The following is a list of five companies and their websites. For each company, determine whether it is more likely to use job costing or process costing. In order to do this, you need to think about what products or services it produces and what its cost objects are likely to be. Some of these companies have products and services that cause the company to have more than one cost object. For Toyota and Samsung, I have specified the product of interest.

1. Zurich Financial Services Group
2. Toyota Motor (automobile production)
3. Nestle S.A.
4. Samsung (cell phone production)
5. SAP