For the list of product manufacturers below, indicate whether a job-cost system (J) or a process-cost system (P) would be most appropriate. Chemicals processor Paint manufacturer Law firm Producer of molds used by other manufacturing firms to shape their products Dog food producer Custom home builder Place Y (yes) beside the general ledger accounts related to inventory in a job-order cost system and N (no) by those that are not. Raw Materials Inventory-Administrative Expense Work in Process Inventory Finished Goods Inventory President's salary Cost of Goods Sold Manufacturing overhead Advertising expense