Which of the Following Is Incorrect Regarding a Job-Order Cost

Multiple Choice

Which of the following is incorrect regarding a job-order cost system?

A) Unit cost is determined for each product or job.
B) Source documents are used to assign costs to the subsidiary accounts.
C) Costs are accumulated for homogenous products that are produced through a continuous process.
D) Costs may be accumulated for a batch of work that contains many units of a product.