18.Which of the following statements about process costing is true?

A. In process costing, costs are generally accumulated by department rather than by product or job

B. Process costing is ideal for business situations that involve the production of unique customized products

C. In process costing, manufacturing overhead is charged to each production department, while direct materials and direct labor are allocated directly to the specific jobs.

D. It is quite common for a service company to use a process costing system, given the relatively homogenous nature of the work done for all clients.