Paintball is now played around the world. The process of making paintballs is actually quite similar to the process used to make certain medical pills. In fact, paintballs were previously often made at the same factories that made pharmaceuticals.

Some of you have probably played paintball or would like too. For this discussion we are going to look at how paintballs are made. After you watch the videos answer the following questions.

Describe in sequence the primary steps used to manufacture paintballs.

Explain the costs incurred by the company that would fall into each of the following categories: materials, labor, and overhead. Of these categories, which do you think would be the greatest cost in making paintballs?

Discuss whether a paintball manufacturer would use job order costing or process costing.

If you have ever played paintball or know someone that has tell us about your/their experience. If you have never played paintball how do you feel about the fact that some pharmaceuticals were/are made by paintball manufacturers? Give you thoughts on this fact.