As she sat in her Accounting I class bored while listening to the lecture on journal entries, Annabelle could not imagine being an accountant in the future. As a young girl, she remembered sitting in the kitchen while her mom and aunts baked those delicious Jamaican black cakes. She remembered that the cakes sold very quickly especially at Christmas time and that people were traveling from as far away as Florida to buy them. Her mom learned to bake from her mother, and she wrote down the cake recipes in case Annabelle or one of her siblings decided to follow in her footsteps. However, Annabelle chose to follow in her dads path and so she enrolled in college with plans to become an accountant. Her two older sisters where already studying to be a lawyer and a dentist. Annabelle had an epiphany as she sat in class, she would leave school at the end of the semester to open up a bakery specializing in Jamaican black cakes. Annabelle anticipated that most of her business would be based on special order, customized cakes. She anticipated selling cakes for family weekend gatherings, birthday and wedding celebrations, and holiday gatherings. She wanted to have a few cakes available in a store to appeal to the drop-in customer. In December 2017 Annabelle followed her plans; she dropped out of college, created a business plan, and incorporated as Annabelles Bakery Inc. Annabelle planned to open her business on January 1, 2018. She would use $50,000 inheritance from her mom as startup capital and receive a minimal salary of $500 per month for the first year of business. Uncle David, a marketing executive with a national bank, agreed to provide her with marketing support pro-bono. Annabelle found the perfect location for her business. A take-out restaurant on the busy intersection of Jamaica and Hillside Avenues in Queens, NY, became available after a bitter divorce between the owners. The landlord was impressed with Annabelles vision and agreed to pay for all renovations and charge her $600 per month for rent. Annabelle discussed the business plan with her accounting professor who agreed to serve as her part-time accountant. His first advice was for the business to develop a budget. Since Annabelle did not complete Accounting II, she was not aware of the various costing systems that exist in businesses. Her accounting professor told Annabelle of the three different types of costing systems that exist in organizations job order, process costing and activity-based costing. Required: 1. Using the Excel template provided, discuss which type of costing system Annabelles Bakery is most likely to use.