Final answer:
Process cost systems are used in manufacturing industries that produce goods continuously and where individual costs are difficult to trace. Home building is not suited for process costing because it involves unique, individual projects, making B. Home building the correct answer.
Step-by-step explanation:
The question relates to which industries commonly use process cost systems. Process cost systems are accounting methods used to track production costs when identical or similar items are produced en masse.
These systems are typically used in industries such as chemicals, oil refining, textiles, and steel production, where goods are produced in a continuous process and costs are not easily traceable to individual units.
Home building, on the other hand, involves the construction of unique, individual projects, making it unsuitable for process costing. Therefore, the correct answer is B. Home building, as this industry does not commonly use process cost systems.