Compare and contrast the primary differences between the job costing and process costing using the following table Select the letfer from the list below that corresponds with the characteristic that best explains each item in the table (Click the icon to view the list of characteristics.) Job costing Process costing Characteristics Most suitable manufacturing environment Cost object used for accumulating costs Primary document for tracking costs Manufacturing cost categories Flow of costs through accounts Direct materials and conversion costs Direct materials and conversion costs are assigned to each manufacturing process. Then these costs are accumulated in separate WIP accounts-one for each manufacturing process. As units are transterred trom one process to the next, the costs transter to the next WIP account. When completed, costs are transterred to Finished Goods Inventory a. b. C Direct materials, direct lahor, and manufacturing overhead d. Direct materials, direct labor, and manufacturing overhead are assigned to jobs. Then these costs low into a single Work in Process Inventory account. When completed, costs are transferred to Finished Goods Inventory Job Job Cost Record g. Mass production of identical units in a series of uniform production processes h Process i. Production Cost Report Unique, custom built products or relatively small batches of different products PrintDone