A hybrid costing system that uses job costing to assign direct materials costs, and process costing to assign conversion costs to products or services is:

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This type of costing system is commonly known as operation costing, as it combines elements of both job costing and process costing. Direct materials costs are assigned to specific jobs, while conversion costs (such as direct labor and overhead) are averaged over the entire production process, similar to process costing. This hybrid approach is often used in industries such as furniture manufacturing or construction, where multiple jobs with unique materials and labor requirements are combined into a single product or service.

A Hybrid Costing System That Uses Job Costing to Assign