Final answer:
Process cost systems are used in all of the following industries except: Chemicals.
Step-by-step explanation:
Process cost systems are used in all of the following industries except: a) Chemicals.
Process cost systems are used in industries where the cost of producing a product is spread over a large number of units, such as chemical production, ship building, oil refining, textiles, and steel. However, they are not used in the chemicals industry. In the chemicals industry, the costs of producing a product are often more variable and unique to each unit, making it more suitable for a different cost system called job order costing.