32. Which of the following would most likely use a job order costing system? a. paper mill b. swimming pool installer c. company that manufactures chlorine for swimming pools d. oil refinery 33. Which of the following would be most likely to use process costin a custom furniture manufacturer b. auto body repair shop c. law firm d. lawn fertilizer manufacturer 34. Which of the following systems provides for a separate record of the cost of each particular quantity of product that passes through the factory? a. job order cost system b. general cost system c. replacement cost system d. process cost system