A Major Difference Between Process Costing and Job-Order Costing Is

Multiple Choice

A major difference between process costing and job-order costing is

A) costs are calculated at each step in a job-order system while only calculated at the end of a process costing system.
B) costing of material components is more sensitive in a process costing system.
C) job-order costing is focused on each specific job while process costing focuses on departmental activity.
D) process costing uses only one work-in-progress account while job-order costing uses many work-in-progress accounts.