Indicate which costing system (job-order, process, or hybrid) would be most appropriate for the type of product listed in the left-hand column. The first item is shown as an example.
Type of Product Type of Costing System
a. House.............................................................................. Job-order
b. Oil
c. Luxury yacht
d. Special-order personal computer
e. Over-the-counter personal computer
f. Mouse pad for a computer
g. Aircraft carrier
h. Makeup sponge
i. Handheld video game player
j. Generic coffee mug
k. Personalized coffee mug
l. Surgery
m. Audit engagement
n. Shoes
o. Treadmill
p. Textbook