Three commonly employed systems for product costing are job order costing, operations costing, and process costing.  Match the type of production environment with the costing method used.
　                          　job order costing         Operations costing             Process costing
　　A                         Auto repair              Clothing manufacturing             Oil refining
　　B                         Loan processing         Drug manufacturing          Custom printing
　　C                         Custom printing         Paint manufacturing         Paper manufacturing
　　D                      Engineering design         Auto assembly               Motion picture production
　　Answer:A
　　A is correct. The production environments match with the costing methods used.
　　B is incorrect. Custom printing would not use process costing.
　　C is incorrect. Paint manufacturing would not use operations costing.
　　D is incorrect. Motion picture production would not use process costing.