Which of the following statements describes Jelly Belly’s process costing system?

a. Direct materials and direct labor are traced to each specific order.

b. Costs flow directly from a single Work in Process Inventory account to Finished Goods Inventory.

c. Costs flow through a sequence of Work in Process Inventory accounts and then into Finished Goods Inventory from the final Work in Process Inventory account.

d. The subsidiary Work in Process Inventory accounts consist of separate records for each individual order, detailing the materials, labor, and over¬ head assigned to that order.