3. Both a job order costing system and a process costing system enable the calculation of the unit cost of a product. However, process costing provides a more accurate unit cost. Discuss.

5. With process costing, the need to distinguish between direct and indirect materials and labour is not as important as in a job order costing system. Discuss.

6. It is difficult to understand how costs can be assigned to equivalent units when such units do not really exist in a physical form, Discuss.