The business for which job order cost system would be appropriate is the business of Hospital. (Option C)
Accounting that tracks costs and receipts by "job" and facilitates uniform reporting of profitability by work is known as "job costing." An accounting system must enable the assignment of job numbers to specific expenditures and revenue items in order to support job costing. This costing method is typically used when the producer has to determine the cost for performing a specific task while producing a number of items that differ from one another.
Volume-based costing (VBC) is the most often used cost accounting technique in conventional cost accounting systems. Using a single indication referred to as a cost driver (such as labour hours, revenues, or the number of patients), the indirect costs are distributed to each cost object (services or units of a hospital) in this method.
Therefore, Hospitals should use the job order cost system. Therefore, option C is correct.
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