cost accounting

1.What differences exist for a manufacturing organization between process costing and job order costing?  What similarities are there between the two methods?  Are the two methods mutually exclusive?  Please include examples of companies using one method or the other (or both).

2.Please explain the concept of equivalent units.  Why does the process costing method use them?  Why doesn’t job order costing need to use them?

show the reference.

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