Mary discussed the business plan with her Managerial Accounting professor who agreed to serve as her part-time accountant. Her first advice was for the business to develop a budget. Mary did not remember all the concepts she was taught in Managerial Accounting, she had forgotten that various costing systems exist in businesses. Her accounting professor told Mary of the three types of costing systems that exist in organizations job order, process costing, and activity-based costing.

which type of costing system Marys Batter, Inc. is most likely to use.