How does a job-costing system differ from a process-costing system?

A. A job-costing system assigns costs to distinct units; aprocess-costing system assigns costs to masses of similar units.

B. A job-costing system assigns costs to masses of similarunits; a process-costing system assigns costs to distinct units.

C. A job-costing system allocates indirect costs to products; a process-costing system does not allocate indirect costs to products.

D. A process-costing system allocates indirect costs to products; a job-costing system does not allocate indirect costs to products.