Which of the following statements is true? (You may select more than one answer.)

a. Job-order costing and process costing systems both use the same basic manufacturing accounts, including Manufacturing Overhead, Raw Materials, Work in Process, and Finished Goods.

b. Process costing is used when a company produces a continuous flow of units that are indistinguishable from one another.

c. Process costing systems accumulate costs by customer order rather than by department.

d. Job-order costing and process costing systems both provide a mechanism for computing unit product costs