Following is a list of cost system characteristics and sample companies. Match each to either job order costing or process costing.
a. Companies that produce small quantities of many different products.
b. A company that pulverizes wood into pulp to manufacture cardboard.
c. A company that manufactures thousands of identical files.
d. Companies that produce large numbers of identical products.
e. A computer repair service that makes service calls to homes.
f. A company that assembles electronic parts and software to manufacture millions of portable media players.
g. A textbook publisher that produces titles of a particular book in batches.
h. A company that bottles milk into one-gallon containers.
i. A company that makes large quantities of one type of tankless hot water heaters.
j. A governmental agency that takes bids for specific items it utilizes where each item requires a separate bid.