Specify whether each of the following companies would be more likely to use job costing or process costing.
a. Optometrist’s office
b. Hospital
c. Oil refinery
d. Textile (fabric) manufacturer
e. Corporate caterer
f. Ice cream manufacturer
g. Advertising agency
h. Computer chip manufacturer
i. Small engine repair shop
j. Soft drink bottler
k. Photography studio
l. Satellite manufacturer
m. Sugar manufacturer
n. Menswear custom tailor