LO1. How do manufacturing companies use job order and process costing systems? a) Name two reasons why it is important to know unit costs? i) 11) b) In job order costing, costs are accumulated by. c) In process costing, costs are accumulated by d) A is the production of a single unique product or specialized service, or a batch or unique products. LO2. How do materials and labor costs flow through the job order costing system? a) A job cost record is a document that shows the and costs for an individual job. b) The cost of direct materials is transferred out of Raw Materials and assigned to Inventory. c) The cost of direct labor is transferred and assigned to d) Indirect labor and indirect materials costs are accumulated in Inventory.