A Focus on Business Practice box in this chapter lists many companies for which process costing systems are appropriate. Access the websites of at least two of these companies. Find as much information as you can about the products the companies make and how they make them, including the manufacturing processes involved. For which products would process costing be most appropriate? For which products would it be inappropriate? Identify differences in the nature of the business conducted by the companies you chose. Do you think those differences have any bearing on the type of product costing system the company uses? Explain your reasoning. Do the companies make any products that might require a costing system other than process costing?