Answer Happy

Would Wilson Sporting Goods use job costing or process costing
for its footballs?
Footballs for the National Football League (NFL) are made by the
Wilson Sporting Goods Company. Wilson makes about 700,000 footballs
for NFL games each year, including the Super Bowl. The footballs
are made at a Wilson factory in Ada, Ohio. Every Super Bowl
football has been made at this small factory. The equipment used to
make the footballs is from the 1950s and the manufacturing process
has remained the same.
First, pieces of leather are stitched together inside out,
making the basic football. The football is then steamed and turned
to right-side out. Next, the bladder is inserted into the football.
The football is laced up in the next step. In the final steps, the
football is molded to the correct shape and inspected to make sure
it meets quality standards.
A video containing the steps that are involved in the
manufacture of a football at Wilson can be viewed at
(4:04 minutes.)
Questions
Would the Ada Wilson factory be likely to use job costing or
process costing when accounting for the cost of manufacturing its
NFL footballs? Explain.
Now imagine that the Wilson footballs from the Wilson Ada
factory come in a variety of sizes (for souvenirs, for peewee
football games, and other uses.) In addition to varying sizes, the
quality of the leather (impacting durability) can be customized for
each order. Would the Ada Wilson be likely to use job costing or
process costing for manufacturing footballs under these
assumptions? Explain.