Which of the following companies is most likely to use an operation$-$costing system?

Question $41$ options:

a company involved in manufacture of ball bearing on a large scale

a company that has been awarded a contract to construct a bridge for the government

a company that makes suits for which the basic design is same, but depending on specifications, each batch of suits varies somewhat from other batches

a furniture making company which makes furniture pieces as per the specifications of the customers