Exercise 3-23 Job-Order versus Process Costing (LO3-1, 3-3) For each of the following companies, indicate whether job-order or process costing is more appropriate. Manufacturer of swimming pool chemicals. Manufacturer of custom hot tubs and spas. Architectural firm. Manufacturer of ceramic tile. Producer of yogurt. Manufacturer of custom tool sheds. Manufacturer of paper clips. Engineering consulting firm. Manufacturer of balloons. Manufacturer of custom emergency rescue vehicles.