Final answer:
The industry that is more suitable for using a job costing system is Chemical plants. Job costing is a costing method used in industries that produce unique or customized products or services.
Step-by-step explanation:
The industry that is more suitable for using a job costing system is Chemical plants. Job costing is a costing method used in industries that produce unique or customized products or services. It involves allocating costs to individual jobs or projects based on their specific requirements and characteristics. In chemical plants, each batch of chemicals produced may have customized specifications and requires separate cost allocation.
For example, different chemical compositions, production volumes, and customer specifications may result in varying costs for each batch. By using a job costing system, chemical plants can accurately track and allocate costs to each batch, helping them determine the profitability of each job, identify cost variances, and make informed pricing decisions. This level of cost control and analysis is crucial in the chemical industry.