A great example would be "The Beast". The Beast was the custom limo made for the President in 2014. (Thompson, 2021) The basic costs of the vehicle started with process costing...there are several

assembly methods that are like other limos. (Car manufacturing and part manufacturing for cars don't all take place in one spot typically). However, coming in at $1.5 million to build it is like a rolling fortress. Those

changes...the enhancements make that part of the build job costing.

One way you can think of this is...do you need to make a separate quote for this person? Or, is every time you make this product, is it going to roughly cost the same. Every time you make a specific Good Year tire

model, it will cost the same. However, the next time a new The Beast is made, it may cost a lot more to make it. Hence, the tire is process costing and the actually assembly of The Beast is job costing. Does that make sense?