KB ling

Reply to response in 200 words

I disagree.

Process costing system is usually used in manufacturing industry that produce massive amount of identical products. Most of the time when process costing system is used is because it is hard to identify the cost of one single individual product. 

Compare with home building industry, job costing system is more appropriate. Because most of the homes are sold individually. Even when they are mass developed, there still could be difference in costs. For example, some homes may take more labor days because of weather. Also, some parts that are used may be broken when they are installed.