BE 17-1 Job order costing versus process costing Obj. 1 Which of the following industries would typically use job order costing, and which would typically use process costing? Steel manufacturing Computer chip manufacturing Business consulting Candy making Web designer Designer ciothes manufacturing BE 17-2 Units to be assigned costs Obj. 2 Jabari Steel Company has two departments, Casting and Rolling. In the Rolling Department, ingots from the Casting Department are rolled into steel sheet. The Rolling Department received 16,000 tons from the Casting Department in October. During October, the Rolling Department completed 15,600 tons, including 800 tons of work in process on October 1. The ending work in process inventory on October 31 was 1,200 tons. How many tons were started and completed during October? BE 17-3 Equivalent units of materials cost Obj. 2 The Rolling Department of Jabari Steel Company had 800 tons in beginning work in process inven- tory (60% complete) on October 1. During October, 15,600 tons were completed. The ending work in process inventory on October 31 was 1,200 tons (25% complete). What are the total equivalent units for direct materials for October if materials are added at the beginning of the process