Final answer:
All companies listed, which include Coca-Cola, Royal Dutch Shell Group, Kimberly-Clark, and Reichhold Chemical, use process costing in their operations. This costing method is typical in industries with continuous production processes and homogeneous products.
Step-by-step explanation:
Process costing is a method used in manufacturing where the cost of producing an entire batch of products is averaged over the units produced. It's typically found in industries with homogeneous products and continuous production processes. Among the options provided, all the companies mentioned employ process costing in their operations due to the nature of their production processes.
For example, the Coca-Cola company uses process costing for the blending and bottling of its beverages. The cost includes the syrup, water, and packaging, which are combined in large batches. Similarly, Royal Dutch Shell Group, a petroleum company, uses process costing for refining oil, as this involves treating large quantities of crude oil in a continuous process to produce fuels and other products. Kimberly-Clark, which manufactures paper products, and Reichhold Chemical, which operates in the chemical industry, are also examples of companies that use process costing. Kimberly-Clark's production involves continuous processing of pulp into paper products, while Reichhold Chemical utilizes process costing for the production of chemicals which often employs the "six-tenths rule" to achieve economies of scale.