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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. Construction company that builds office buildings 2. Winery that produces a number of varietal wines 3. Cement manufacturer 4. Mushroom farm that produces the standard button mushroom in caves 5. Aluminum refiner that makes aluminum ingots from bauxite ore Required: For each company, indicate whether the company is most likely to use job-order costing or process costing