Indicate which of the following statements is not correct.

(a) Both a job order and a process cost system track the same three manufacturing cost elements—

direct materials, direct labor, and manufacturing overhead.

(b) A job order cost system uses only one work in process account, whereas a process cost system uses multiple work in process accounts.

(c) Manufacturing costs are accumulated the same way in a job order and in a process cost system.

(d) Manufacturing costs are assigned the same way in a job order and in a process cost system.