Product costing and job order costing vs. process costing

Week 2 Discussions and Required Resources

Part 1 and Part 2 must be at least 200 words unless otherwise noted. 

Please read all attachments and follow ALL instructions.

Part 1: Product Cost

In Chapter 3, you were introduced to three types of costs associated with a manufactured product – direct materials, direct labor, and manufacturing overhead. Explain how these costs are associated with the manufactured product. Why are some of these costs allocated to the product through costing methods such as job order costing or process costing? As part of your response, please read the article First Solar preview: Manufacturing costs, project order book in the spotlight (click here for article) and provide a specific example of this company’s manufacturing costs. 

Part 2: Product Cost

Explain the similarities and differences between job order costing and process costing. In your explanation, provide examples of when job order costing and process costing would be most appropriate. 

Required Resources 


Schneider, A. (2017). Managerial Accounting: Decision making for the service and manufacturing sectors (2nd ed.) [Electronic version]. Retrieved from

· Chapter 3:  Process Costing

· Chapter 4:  Activity-Based Costing and Just-In-Time Costing


Trefis Team. (2014, February 24). First Solar preview: Manufacturing costs, project order book in the spotlight Retrieved from

Recommended Resource


Crosson, S. (2007). Job Order Costing – 1 job & process [Video file]. Retrieved from

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