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Identify an industry: job cost vs process cost

Identify an industry in which a job order cost system or a process cost system could be used. How might each of the cost systems be implemented within this particular industry? Does an industry exist in which the job order and the processing cost systems would not be suitable? Explain your rationale.

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Picture framing is an industry where job order costing system could be used. Each frame or batch of frames is made exactly as the order requires, with more material or less material, depending on the art that the customer needs ...

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Your tutorial is short and to the point, 145 words (no references).