In its job-costing system, Robinson accumulates the costs incurred for a job in different parts of the value chain, such as manufacturing, marketing, and customer service. We focus here on Robinson’s manufacturing function (which also includes the product’s installation). To make a machine, Robinson purchases some components from outside suppliers and makes other components itself. Each of Robinson’s jobs has a service element: installing a machine at a customer’s site, integrating it with the customer’s other machines and processes, and ensuring the machine meets the with the customer’s expectations