`If you order a vehicle with special features from a large motor vehicle manufacturer then it is possible to track the production of your vehicle online so that you know when the manufacturer began building it, where it is roughly in the production process and when it is being finished off. With the special order you can have features that are not on the standard vehicles, although there is only a set range of options — such as colour of paint, type of air conditioning, engine specifications and seat material — from which you can choose the individualised features.’

To what extent would the costing of these special-order vehicles use job order costing and process costing?