3.1 Overview of Process Cost Systems How does the unit cost computation differ between job order cost systems and process cost systems? O Job order costing divides the total cost for the accounting period by the units produced during the period, while process costing divides the total cost per job by the units produced during the job. O Job order costing divides the total cost per job by the units produced for the job, while process costing divides the total cost per job by the units produced during the accounting period. O Job order costing divides the total cost for the accounting period by the units produced for each job, while process costing divides the total cost for the accounting period by the equivalent units produced during the period. O Job order costing divides the total cost per job by the units produced for the job, while process costing divides the total cost for the accounting period by the equivalent units produced during the period