Why would a company use process costing rather than job order costing to compute product cost?

a. The company produces units to customer specifications.

b. The company manufactures a product using a series of continuous processes that results in units that are virtually identical from one to the next.

c. The company wants to track the cost of material, labor, and overhead to specific customers.

d. The company wants to allocate manufacturing over¬ head using an overhead application rate based on direct labor hours.

e. All of the above.