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?