 It's all done by one machine. All the taffy is exactly the same typically or that's the goal of it. And therefore that's probably a process cost rather than a job cost. So it probably not that. Oil refinement, that's pretty much like one of the most classic kind of examples of a process cost system because again, our goal is to make everything really standardized. We want the end product to be as standard as possible. No differentiation in the end product generally. We want consistency, cement, I'm assuming cement production. And that would be the same kind of thing. We don't really want differentiation in the cement. We want it all to be the same. We want one production process. So I would think that would be a process cost. D says custom surfboards and that is customized. So that means there's gonna be differentiation. Anything that says custom is pretty much probably gonna be a job cost system. So we're gonna have to say, yeah, that's probably a job cost. And then E says paper clips. And I would assume that all paper clips are gonna be made pretty systematically. They all wanna be the same type of paper clip and therefore would be using a process cost rather than a job cost. So that leaves us with D, final answer. Which industry would use a job order costing system? D, custom surfboards. Next question. Production of customized products or services for each customer uses either, A, a customer production system, B, job order production, C, just in time production, D, first in first out production, and E, process production. Let's go through this again using the process of elimination. Production of customized products or services for each customer uses, A, customer production system. I mean, that sounds kind of reasonable. That sounds right. I'll keep it for now. B says job order production. And that's the kind of system we're working on when these questions. So I'll keep that one for now. C says a just in time production system. And that's possible that we could be using at just in time. I'll keep that one for now. D says first in first out production. That, you know, that might be the way that we kind of track the orders, but usually first in first out deals with a merchandising company, how we track the cost of the merchandising company going in and out. So it doesn't usually apply to the job costing system except for like the materials portion only. So I don't think it's that. And then E says process production. And that might be like a process cost system. And it's probably not that because we're doing some customization. So I don't think it's a process cost system. So let's go through it again. Production of customized products or services for each customer uses either a customer production system, job order production or just in time production. Of those three, I would think it would be B because we're basically working on a job order production type of problems here. Now A, I don't think it's gonna be the answer because it sounds nice, but I don't think it's an actual term that we're really using typically in the accounting process. So it sounds kind of like a made up term that sounds plausible customer production system. So I don't think it's A. C is clearly something we've probably heard of just in time production. And it may be the case that just in time production is being used that does allow us for some more customization. But this really has to do with how fast we put things together, how we put together our system and our process and not so much to do with the type of system we're having. So we could use a just in time system, not necessarily, we are most likely because of the customization, however, using a job order production. So final answer, production of customized products or services for each customer uses B, job order production.