Which Cost Accumulation Procedure will appropriate for these industries?

Cost Accumulation Procedure Determination. Classify these industries with respect to the type of cost accumulation procedure generally used —job order costing or process costing.
(a) Meat                    (k) Pianos
(b) Sugar                  (1) Linoleum
(c) Steel                   (m) Leather
(d) Breakfast cereals (n) Nylon
(e) Paper boxes        (o) Baby foods
(f) Wood furniture       (p) Locomotives
(g) Toys and novelties (q) Office machines and equipment
(h) Coke                   (r) Luggage
(i) Cooking utensils  (s) Paint
(j) Caskets              (t) Tires and tubes

Job Order Cost Sheet. Eddystone Machine Works, Inc. collected its cost data by the job order cost accumulation procedure. For Job No. 642, the following data are available
      Direct Materials                                 Direct Labor
9/14 Issued $1,200                         Week of Sept. 20—180 hrs @ $4.80 /hr
9 /20 Issued     620                         Week of Sept. 26 — 140 hrs @ 5.25 /hr
9/22 Issued      480
Factory overhead is applied at the rate of $3.50 per direct labor hour.

Required: (1) The appropriate information entered on a job order cost sheet.
(2) The selling price of the job, assuming that it was contracted with a markup of 40% of cost.
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