The primary role of managerial accounting is to provide useful information to managers to make decisions about their business operations. For one of the following managerial accounting techniques, explain its concept and provide an example of a business situation that would benefit from the use of the technique: 1. Job Order Costing 2. Process Costing 3. Activity-Based Costing 4. Break-even analysis 5. Budgeting Ensure to contrast it to another technique, explaining why it may be more beneficial than the other