Final answer:
The most likely industry to use a job costing system is Commercial building construction because it allows for the direct attribution of costs to individual projects, and each project tends to be unique with varying costs.
Step-by-step explanation:
The industry most likely to use a job costing system is Commercial building construction. Job costing is a method of costing that is used when the work can be identified into specific jobs, contracts, or batches. In industries like commercial building construction, costs can be directly attributed to specific projects, which makes job costing the ideal system for tracking the costs associated with each project.
Job costing involves compiling all the costs related to a particular job, including materials, labor, and overhead. It is especially useful for industries where each project is unique, as in commercial building construction where the costs can vary significantly from one project to another due to differences in design, materials, size, and labor requirements.
In the case of commercial building construction, each project is unique and requires a detailed breakdown of costs incurred, such as materials, labor, and overhead.