Compare and contrast the primary differences between the job costing and process costing using the following table:

Select the letter from the list below that corresponds with the characteristic that best explains each item in the table.

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a.	Direct materials and conversion costs
b.	Direct materials and conversion costs are assigned to each manufacturing process. Then these costs are accumulated in separate WIP accountslong dashone for each manufacturing process. As units are transferred from one process to the next, the costs transfer to the next WIP account. When completed, costs are transferred to Finished Goods Inventory.
c.	Direct materials, direct labor, and manufacturing overhead
d.	Direct materials, direct labor, and manufacturing overhead are assigned to jobs. Then these costs flow into a single Work in Process Inventory account. When completed, costs are transferred to Finished Goods Inventory.
e.	Job
f.	Job Cost Record
g.	Mass production of identical units in a series of uniform production processes
h.	Process
i.	Production Cost Report
j.	Unique, custom built products or relatively small batches of different products

Job costing

Process costing

Most suitable manufacturing environment

Cost object used for accumulating costs

Primary document for tracking costs

Manufacturing cost categories

Flow of costs through accounts