3. Study the following graphic and then discuss in detail how it shows the costs flow in a company and say whether it is describing a job-order cost system or a process cost system. Work in Process Materials Melting Dept. XXX xxxx YYY DDDD Raw ZZZ Wages Payable Finished Goods Work in Process Skim/Alloy Dept DDDD EEEE YYYY FFFF YYY ZZZ Factory Overhead ZZZZ Work in Process Mold/Extrude Dept. EEEE EFFF YYY ZZZ Page 5