The correct answer is: D. repair shops.
Job costing is a type of cost accounting that is used to track the costs of individual jobs or projects. It is most commonly used in businesses that produce custom products or services, such as repair shops.
In job costing, each job is assigned a unique number and all of the costs associated with that job are tracked separately. This includes the cost of materials, labor, and overhead. At the end of the job, the total cost is calculated and the profit or loss is determined.
Job costing is a valuable tool for businesses that need to track the costs of their products or services. It can help businesses to determine their prices, to control costs, and to make informed decisions about their operations.
The other options are not as suitable for job costing. Oil process units, transport companies, and sugar industries are all businesses that produce large quantities of products or services. In these businesses, it is more common to use process costing, which is a type of cost accounting that tracks the costs of a process or operation.
Process costing is less detailed than job costing, but it is more efficient for businesses that produce large quantities of products or services.