Some companies use process costing and some use job-order costing. Which method a company uses depends on its industry. A number of companies in different industries are listed below::

1. Contract printer that produces posters, books, and pamphlets to order.

2. 2. Corn meal mill

3. 3. Cattle feedlot that fattens cattle prior to slaughter.

4. 4. Shirt manufacturer that makes clothing on contract for department stores.

5. 5. Commercial photographer.

Required:

For each company, indicate whether the company is most likely to use job-order costing or process costing.