Both job order costing and process costing systems track all product costs: direct materials, direct labor, and manufacturing overhead. O accumulate only the applied or assigned manufacturing overhead costs. have the same number of Work-In-Process (WIP) inventory accounts use the same documents to keep track of all costs. Activity-based costing (ABC) involves steps, such as: e estimating annual period costs and actual activity in the base. accumulating manufacturing overhead costs by activiti O identifying the amount spent on direct materials and direct labor. e allocating overhead to products using a predetermined unit-based output rate. Which three items must ALWAYS be the same number on a production cost report? e Total column of the Total costs, month of" row: Total column of the "Total Costs" row in the "Costs" section; and Total column of the "Total Costs" row in the "Cost Reconciliation" section. Total units in production, Total units under the "physical units" column, and Total units under the "materials equivalent units" column. O Unit costs for materials, labor, and manufacturing overhead Ending WIP inventory amounts for materials, conversion costs, and total costs. The concept of "equivalent units" is where O partially-completed units are combined into 100% completed units. e a third method of calculating a unit cost is used and it is called 'Activity-Based Costing." O it is used most often with job order costing. e all of the above