Darring Manufacturing mass-produces office desks. Keiths Woodworking crafts handmade custom office desks. What is the difference between these companies?

A) Darring likely uses a process cost system, whereas Keith likely uses a batch cost system.

B) Darring likely uses a batch cost system, whereas Keith likely uses a job order cost system.

C) Darring likely uses a job order cost system, whereas Keith likely uses a process cost system.

D) Darring likely uses a process cost system, whereas Keith likely uses a job order cost system.