A. An electrical contractor would probably use job-order costing since each job is unique.
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. 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.
