Cost Categorization, Cost Flow, and Measurement Decisions 24. Which of the following is NOT characteristic of process-costing operations? a. the costs of manufacturing are averaged over the units produced for a given period b. units of product are easily differentiated from each other c. each unit of product receives a similar amount of manufacturing costs d. units of product are relatively homogeneous 25. Although costs are important in management decision making, they are difficult to trace to a particular product. a. material b. labor c. overhead d. period