Companies that use job order vs process costing • Job order • Printing companies • Construction companies • Furniture making companies • Automobile repairs • Medical service • Process costing • Manufacturing companies • (cement, food,pretroleum and chemical firm) Manufacturing overhead • Definition • These are costs incurred to convert a raw material into a finished good. Some other examples of factory overhead costs are insurance, rent, building maintenance, machine maintenance, and property taxes. END OF PART I JOB ORDER COSTING THANK YOU!