The correct answer is D. Electronics.
Service costing is a method of accounting that is used to track the costs of providing services. It is used in a variety of industries, including electricity, hospitals, and transport. However, it is not used in the electronics industry.
In the electricity industry, service costing is used to track the costs of generating, transmitting, and distributing electricity. In the hospital industry, service costing is used to track the costs of providing medical care. In the transport industry, service costing is used to track the costs of providing transportation services.
In the electronics industry, service costing is not used because the products are not services. Electronics products are tangible goods that are manufactured and sold. The costs of manufacturing and selling electronics products are tracked using different methods of accounting.
One method of accounting that is used in the electronics industry is job costing. Job costing is a method of accounting that is used to track the costs of producing a specific product or group of products. The costs of materials, labor, and overhead are tracked for each job. The costs of each job are then used to determine the selling price of the product.
Another method of accounting that is used in the electronics industry is process costing. Process costing is a method of accounting that is used to track the costs of producing a large number of identical products. The costs of materials, labor, and overhead are tracked for each process. The costs of each process are then used to determine the cost per unit of the product.