A company should only use Job-order costing: when the company manufactures the product, not in a service industry. when many different products are produced, each with individual and unique features. when the product is composed of mass- produced homogeneous units. when the product goes through several steps of production. Dickison Corporation reported the following data for the month of December: A. Direct materials.. $71,000 B. Direct labor cost............. . $45,000 C. Manufacturing overhead........... $60,000 D. Selling expense....................... $24,000 E. Administrative expense............ $42,000 The conversion cost for December was: $105,000 $142,000 $114,000 $178,000 None of the above