This passage require critcal analysis and breakdown

Job costing includes all elements of production costs related to specific units such as wood, screws etc that are used to create a unique piece of furniture while process costing includes all of the costs related to a long production that involves items that are related to each other such as in the production of gas. The costs would include all oil used and the labor costs of the refinery that was used (Bragg, S., 2019). The major differences between job costing and process costing include the uniqueness of the products, how big the project is, how much record keeping is required and the billing process. In general, job costing is used for smaller projects that are based on unique products that are billed directly to the customer and require a higher amount of record keeping. Process costing is typically used in large production runs for standardized products that requires less record keeping due to its standard processing, it is very consistent in the production costs. H&R Block is a tax company that would use job costing, as it is a specific service that is being sold and the only cost is to that of the tax preparer that would be billed directly to the customer, usually at the time of service with a breakdown of the costs. The Wrigley company would most likely use process costing because they produce a standardized product with labor costs, factory costs and multiple products that aide in the creation of their chewing gum.