Smart Socials provides a standard range of social media services such as using stock photos to promote new online businesses. The company has 5 employees who provide these standard services across their customer base. In the month of January, Smart Socials incurred the following:

• Total operating costs for January
• Salaries and Benefits: $60,000
• Office Expenses: $20,000
• Technology Costs: $15,000
• Total billable hours for the period: 2,000 hours
• Total units of service provided: 100 posts
• Units in ending work in process (WIP) inventory: 5 posts

Required

A) Explain which costing method is the most appropriate for Smart Socials (between Job costing, and Process costing)

B) Using the costing method you have selected in A), calculate the cost social media services in the month of January