Which of the Following Statements About the Work in Process

Multiple Choice

Which of the following statements about the work in process account is true?

A) Both job order cost and process cost systems use only one work in process account.
B) Both job order cost and process cost systems use several work in process accounts.
C) Job order cost systems use several work in process accounts, but process cost systems use only one.
D) Job order cost systems use only one work in process account, but process cost systems use several.