Which of the following represents the difference in job order costing between a manufacturing company and a service company? Service companies have a raw materials inventory and labor, whereas manufacturers do not track these costs for each individual job. Manufacturing companies have a raw materials inventory and a finished goods inventory, whereas service companies do not track these costs for each individual job. Service companies have a raw materials inventory, whereas manufacturers have a finished goods inventory for each individual job. Manufacturing companies have a raw materials inventory, whereas service companies have a raw materials inventory and a finished goods inventory for each individual job