The correct answer is: A. Operation costing.
Operation costing is a type of costing that is used to track the costs of providing services. It is similar to job costing, but it is used for services that are not discrete, such as healthcare or education. Operation costing can be used to track the costs of individual services, or it can be used to track the costs of a group of services.
Operation costing is a valuable tool for businesses that provide services. It can help businesses to understand their costs, to set prices, and to make decisions about how to improve their operations.
Option B, operating costing, is a type of costing that is used to track the costs of operating a business. It includes the costs of goods sold, the costs of services provided, and the costs of overhead. Operating costing is used to calculate the gross profit and the operating profit of a business.
Option C, multiple costing, is a type of costing that is used to track the costs of multiple products or services. It is similar to operation costing, but it is more complex. Multiple costing is used by businesses that have a wide range of products or services.
Option D, none of these, is not the correct answer.