Which of the Following Items Is NOT a Characteristic of a Process

Multiple Choice

Which of the following items is NOT a characteristic of a process cost system?

A) Once production begins, it continues until the finished product emerges.
B) The products produced are heterogeneous in nature.
C) The focus is on continually producing similar products.
D) When the finished product emerges, all units have exactly the same amount of materials, labour, and overhead.