Following is a list of cost system characteristics and sample companies. Match each to either job order costing or process costing.

a$.$ Companies that produce small quantities of many different products.

b$.$ A company that pulverizes wood into pulp to manufacture cardboard.

c$.$ A company that manufactures thousands of identical files.

d$.$ Companies that produce large numbers of identical products.

e$.$ A computer repair service that makes service calls to homes.

f$.$ A company that assembles electronic parts and software to manufacture millions of portable media players.

g$.$ A textbook publisher that produces copies of a particular book in batches.

h$.$ A company that bottles milk into one$-$gallon containers.

i$.$ A company that makes large quantities of one type of tankless hot water heaters.

j$.$ A governmental agency that takes bids for specific items it utilizes where each item requires a separate bid.