1. (TCO B) Some companies use process costing and some use job-order costing. Which method a company uses depends on its industry. Several companies in different industries are listed below.

i. Frozen cranberry juice processor

ii. Custom boat builder

iii. Concrete block manufacturer

iv. Winery that produces a number of specialty wines

v. Aluminum refiner that makes aluminum ingots from bauxite ore

vi. External auditing firm

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