What is the difference between all these costing methods? Your cousin emails you and says she has started a manufacturing company. She asks if she should use job order, process or activity-based costing. In your response, you compare and contrast the various methods. After receiving your explanation, your cousin asks you what EUP is (you mentioned it in your explanation); why it is used only in process costing and why it is calculated separately for direct materials, direct labor and overhead. Compose the initial email comparing and contrasting the three costing methods. Then write the follow-up email explaining EUP and answering all of your cousin's questions