A. A clothing manufacturer would probably use operations costing since the jobs are similar in their execution, but have different materials in them.
B. Process costing is best used when similar items are produced in large quantities. Of the choices given, this is the industry most likely to use process costing.
C. A road builder would probably use job-order costing since each road is unique.
D. An electrical contractor would probably use job-order costing since each job is unique.
