Which One of the Following Is a Difference Between a Job-Order

Multiple Choice

Which one of the following is a difference between a job-order cost and a process cost system?

A) The manufacturing cost elements are different.
B) Costs are totalled at different points in the manufacturing process.
C) The costs flow through the accounts differently.
D) Three primary costs make up the costs of products in a job-order system, while only two costs are used in process costing.