In a process cost system, manufacturing overhead:

(a) is assigned to fi nished goods at the end of each accounting period.

(b) is assigned to a work in process account for each job as the job is completed.

(c) is assigned to a work in process account for each production department on the basis of a predetermined overhead rate.

(d) is assigned to a work in process account for each production department as overhead costs are incurred.

AppendixLO1