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Job order manufacturing and process manufacturing are two major costing systems used in manufacturing. The unique feature for process costing system is the concept of equivalent units. Read chapter 16 and answer below questions: 1) What is meant by equivalent units of production, and why are they important when a process cost accounting system is used? 2) Briefly explain the conditions under which job order cost accounting systems and process cost accounting systems are commonly applied. 3) What's the difference between FIFO and weighted- average methods of process costing to assign costs to the product