4. Whether a company uses process costing or job-order costing depends on its industry. A number of companies in different industries are listed below: 1. Flour mill 2. Dairy farm 3. Electric utility 4. Custom boat builder 5. Management consulting firm 6. Aluminum refiner that makes aluminum ingots from bauxite ore Required: For each company, indicate whether the company is most likely to use job-order costing or process costing