9. Which one of the following companies is most likely to use job order costing? A) a gold refinery B) a law firm C) a surfboard manufacturer D) a soft drink company 10. Which of the following would use a process costing system rather than a job order costing system? A) a health-care service provider B) a music production studio C) a paint manufacturer D) a home remodeling contracting company 11. Which of the following will be categorized as a manufacturing overhead cost? A) depreciation on factory plant and equipment B) wages paid to assembly line workers C) administration charges of showroom D) cost of direct materials used