In your own words, what are the two major differences for service companies (compared to manufacturing companies) that use a job order cost system? A hospital has a kitchen which provides meals to all patients. The kitchen has annual costs of $520,000. What is one possible activity base that they could use to allocate the costs of the kitchen to patients in the hospital? As the number of units produced increases, a fixed cost has declining costs per unit. As the number of units produced increases, the variable cost per unit