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For each company, indicate whether the company is most likely to use job-order costing or process costing.

1. (TCO F) Whether a company uses process costing or job-order costing depends on its industry. A number of companies in different industries are listed below.

i. Brick manufacturer

ii. Contract printer that produces posters, books, and pamphlets to order

iii. Natural gas production company

iv. Dairy farm

v. Coal mining company

vi. Specialty coffee roaster (roasts small batches of specialty coffee beans)

For each company, indicate whether the company is most likely to use job-order costing or process costing.

(Points : 15)

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