2-2 niev

respond in 150 words

 The new controller’s proposal of utilizing process costing system for their large developments is agreeable. Even having 3-4 floor plans, all the units go through the same process and may consume the same resources. Since there is no customization because of its homogeneous nature which suits large developments, collecting cost separately per unit is unnecessary. By adopting process costing, meaningful data and review can be extracted easily. Moreover, assigning direct and indirect costs is easier and we can ascertain cost at each stage of construction is done and in systematic manner.