Which of the Following Statements Is True

Multiple Choice

Which of the following statements is true?

A) Both job-order cost and process cost systems track direct materials and direct labour, but only job-order cost systems track manufacturing overhead.
B) Both job-order cost and process cost systems track direct materials and direct labour, but only process cost systems track manufacturing overhead.
C) Both job-order cost and process cost systems track direct materials, direct labour and manufacturing overhead.
D) Only manufacturing overhead costs are tracked in both job-order cost and process cost systems.