Job costing and processing costing are techniques used to trace product costs through a production process. Identify two companies that use these techniques, one that you think would use job costing and the other that would use processing costing. For each company describe:

1) The processes that the company would use.

2) The nature of the costs that would flow through the system.

3) The most likely predetermined overhead rate driver that the company would use (direct labour hours, direct labour cost, machine hours, other?). Explain your answer.