Order costing system on customization in that 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 farmers in these regions producing handcrafted tea varieties that meet our rigorous specifications" (coffee Bean and Tea Leaf) . The main competitor is Starbucks, but Starbucks uses the process costing system it relies on to manufacture its products. An example is when a guest orders “iced dark roast with two shots of caramel syrup with soy milk.” The finished product is the completed drinks prepared by the bartender. Cost of goods sold is the sale of the beverage to the customer. It is a personalized drink so the customer pays the “allocated cost for each job or