Final answer:
The correct answer is option b. A custom furniture maker is most likely to use a process costing system.
Step-by-step explanation:
A process costing system is most likely to be used by a custom furniture maker out of the given options.
Process costing is a method used by manufacturers to assign costs to each unit of production in a continuous production process. It is typically used by businesses that produce large quantities of similar products, such as furniture manufacturers. The process costing system allows for the accumulation of costs at each stage of the production process, providing valuable information for pricing decisions and cost control.
On the other hand, a law firm usually offers professional services and bills clients based on the time and expertise of lawyers, making it more suitable for a job costing system. A software development company may use a job costing or hybrid costing system depending on the nature of its projects, and a breakfast restaurant would likely use a job or hybrid costing system.
Based on the principles of process costing and the type of business operations, it can be concluded that the custom furniture maker is most likely to use a process costing system.