Most of the examples in the text apply job costing to products, but it can also be used by firms providing a service (tax preparer, plumber, real estate agent etc.). Think of a service you have been involved with and describe how job-costing might be implemented by that service provider. In other words, how would that service provider determine the full cost of, say, preparing a complicated 1040 tax return, or unclogging a drain at your house?