Darwin Company reports the following information: Sales $76,500 Direct materials used Depreciation on factory equipment Indirect labor 7,300 4,700 5,900 Direct labor 10,500 4,200 Factory rent Factory utilities Sales salaries expense Office salaries expense 1,200 15,600 8,900 1,200 Indirect materials Product costs are Oa. $29,200 Ob. $24,500 Oc. $35,000 Od. $30,300 AssignmentMain.do?invoker=&takeAssignmentSessionLocator=8inprogress=false Calculator Which of the following is not a characteristic of a job order costing system? Oa. It is best suited for industries that manufacture custom goods. Ob. It provides a separate record for the cost of each quantity of product that passes through the factory. Oc. It uses only one work in process account. Od. It accumulates cost for each department within the factory