Work order costing system on customization in this company. An important feature of the job order costing system is that each job or batch has its own distinctive characteristics. (Paul D. Kimmel) Coffee Bean and Tea Leaf said their representative creates flavors: "We work directly with tea growers in these areas to handcraft tea varieties that meet our exacting specifications" (Coffee Bean and Tea Leaf). The main competitor is Starbucks, but Starbucks uses a process cost system on which the manufacturing of its products is based. An example is when a guest orders the "glazed dark roast with two pumps of soy milk caramel syrup." The finished product consists of the finished drinks prepared by the barista. Cost of goods sold is the sale of the beverage to the customer. This is a personalized drink, so the customer pays the "cost assigned to each job or