Credit Unions This paper must be a snapshot of the Credit Union industry. The 5 basic items this paper should follow are as always: Identify cost drivers and allocation bases typically used, whether the use of process or job costing systems are more common, what methods of allocation are used for overhead, how is cost accounting data used, by whom, and for what purposes, and are there any unique elements to cost accounting only used within this industry. This paper should have at least 3 cited sources using only 1 source from the internet. Professional journals are a plus and so are added quotation. This industry is listed on the North American Industry Classification System (NAICS) list and on the US Census Bureau website. The NAICS code is 52213; under finance and Insurance. 46.