Final answer:
Job costing is used by a business to price unique products for different jobs.
Step-by-step explanation:
The correct answer is B) Job costing.
Job costing is used by businesses to calculate the costs associated with completing individual jobs or projects. It is commonly used by companies that produce unique products or provide customized services, such as construction companies or creative agencies.
For example, in the construction industry, each building project may have different requirements, materials, and labor costs. Job costing enables businesses to accurately determine the costs specific to each project and price their services accordingly.