Identify whether each of the following companies would likely use a job order system or a process costing system.

a. Construction company that builds specific bridges and highways

b. Bakery that makes many regular cookies, pies, and cakes

c. Company that makes unique ships

d. Consulting firm

e. Accounting tax preparer of basic tax returns

f. Accounting company that audits various banks

g. Advertising company that creates specific product promotion campaigns

h. Electronic manufacturer of cell phones, laptops, and tablets

i. Dentistry services

j. Skateboard manufacturer

k. Landscaping company with many customers that are billed individually