Process costing and job order costing are two common types of product costing methods. While it may be obvious if a company would likely use process costing or job order costing, there are companies that may use both methods for their different production processes.

In groups of three to four students, discuss companies that may use both process costing and job order costing as part of their structure. Keep in mind the definitions of both methods while brainstorming companies. Make a list and share with the class.