Which of the Following Companies Is Most Likely to Use

Which of the following companies is most likely to use process costing?

A) Crimpson Color, a company selling customized garments for niche customers
B) Effel & Associates, a consulting firm providing various audit and related services
C) Dental Bright Inc., a company manufacturing and selling toothpaste on a large scale
D) Grimpy Corp., a company manufacturing furniture for customers as per their requirements