A manufacturer of blank CDs would ordinarily use process costing rather than job-order costing.

Name: A manufacturer of blank CDs would ordinarily use process costing rather than job-order costing.
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Process costing is used when a large number of identical products are produced, with the costs being averaged across each unit. This is commonly used in the manufacturing of blank CDs, where each CD is identical and the manufacturing process is continuous.

A Manufacturer of Blank CDs Would Ordinarily Use Process Costing