For each of the following, identify which are likely to use job costing (J) and which are likely to use process costing (P).

a. Firm that bottles sports drinks. b. Electrician. c. Landscape architect. d. Auto repair shop. e. Firm that manufactures liquid soap. f. Butter processing plant. g. Custom home builder. h. Pet food manufacturer. i. Plumber. j. Heating and air-conditioning repair business.