A job order costing system is used by companies that manufacture batches of unique products or provide specialized services.

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This is correct. A job order costing system is used in situations where the products or services provided are unique or customized. Examples of companies that might use this system include construction firms, specialty manufacturers, and custom jewelry designers. Job order costing allows these companies to track the costs associated with each individual job, providing valuable information for pricing and budgeting purposes.

A Job Order Costing System Is Used by Companies That