Which of the Following Is a Reason Why a Job

Which of the following is a reason why a job order costing system is appropriate for a custom furniture manufacturer?

A) The cost incurred for each job will differ as per the order specifications.
B) The direct costs incurred for each job are the same, only indirect costs vary.
C) The raw materials used have already been accounted for using process costing.
D) The products are sold to different customers.