A. 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.
B. A clothing manufacturer would probably use operations costing since the jobs are similar in their execution, but have different materials in them.
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.
