Identify the following situations as job-order costing or process costing?

Situation	Job Order or Process Costing
An oil refinery
A soft-drink bottler
A film studio
A manufacturer of fine custom jewelry
A textbook publisher
A paint factory
A golf course designer
A public accounting firm
A pharmaceutical company
An advertising agency
A flour mill
A landscaping company
A catering service
A commercial aircraft manufacturer
A management consulting firm
An auto repair garage
An apparel manufacturer