Which costing technique is appropriate for unique, customer-specified jobs?

Job costing is the appropriate technique for unique, customer-specified jobs because it allows for the tracking of costs associated with specific projects or orders. When a job is customized for a particular client, the costs can vary greatly and often include direct materials, direct labor, and overhead, all carefully assigned to that individual job. This methodology ensures that all expenditures related to a specific customer's order are accurately allocated, providing precise cost data for pricing, budgeting, and financial reporting.

In contrast, process costing is more suited to industries where products are mass-produced and indistinguishable from one another, making it less applicable to unique job orders. Variable costing focuses primarily on variable costs and does not fully capture the fixed costs associated with individual jobs. Standard costing uses predetermined costs to measure performance, which may not reflect the true costs of unique, customer-specific projects that require a more tailored approach.