___ 1. A utility such as a water company would typically use a process costing system. ___ 2. Under process costing it is important to identify the materials, labor, and overhead costs associated with a particular customer's order just as under job-order costing. ___ 3. In a process costing system, the production report replaces the job cost sheet. ___ 4. Costing is more difficult in a process costing system than in a job-order costing system. ___ 5. In a process costing system, a work in process account is maintained for each processing department