ake the example of using both job costing and process costing at Starbucks Coffee, I think if we apply job order costing at Starbucks Coffee, we can use it for customized products. For example, when a customer orders the drinks that are not on the menu, such as $3$ shots of espresso and $3$ pumps of white mocha. We can calculate how much for $1$ shot of espresso and add up $3$ shots, and how much for $1$ pump of white mocha and add up $3$ pumps. If we want to apply process costing for this business, we can use it for all products that are on the menu because those products will not change in the process.