25. Costs in an operation costing system are by A departmont B. by Individuat job C. by both job and departments D. by neither job nor depertment 27. Which of the following companies would be most ikely to use a process costing syster A. Ship builder. B. Movie studio. C. Oil refinery D. Hospital. 28. The Assembly Department started the month with 35,000 units in its beginning work in process inventory. An additional 472,000 units were transferred in from the prior department during the month to begin processing in the Assembly Department. There were 34,000 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month? A. 507,000 B. 473,000 C. 471,000 D. 541,000