The process costing is not used in one of the following:

Here is a brief explanation of each option:

• A. Chemical: The chemical industry is a process industry that produces a wide variety of chemicals, including acids, bases, and solvents. Process costing is used to track the costs of production in the chemical industry.
• B. Textiles: The textile industry is a process industry that produces fabrics, such as cotton, wool, and synthetic fibers. Process costing is used to track the costs of production in the textile industry.
• D. Oil refining: The oil refining industry is a process industry that produces gasoline, diesel fuel, and other petroleum products. Process costing is used to track the costs of production in the oil refining industry.