The correct answer is: Operation costing.
Operation costing is a type of costing that is used to track the costs of a particular operation or process. It is often used in industries where there are a large number of similar products or services being produced, such as the transport industry.
Operation costing works by identifying the different costs that are associated with each operation or process, and then allocating those costs to the products or services that are produced. This information can then be used to track the profitability of each operation or process, and to make decisions about how to improve efficiency and reduce costs.
The other options are not as suitable for the transport industry. Service costing is used to track the costs of providing a service, such as a taxi service or a delivery service. Process costing is used to track the costs of a production process, such as a manufacturing process. Job costing is used to track the costs of a particular job or project, such as a construction project.
In conclusion, operation costing is the most suitable method for costing in the transport industry. It is a type of costing that is used to track the costs of a particular operation or process. It is often used in industries where there are a large number of similar products or services being produced, such as the transport industry.