Identify each costing system characteristic as job order costing or process costing.

a$.$ One Work$-$in$-$Process Inventory account

b$.$ Production cost reports

c$.$ Cost accumulated by process

d$.$ Job cost sheets

e$.$ Manufactures homogenous products through a series of uniform steps

f$.$ Multiple Work$-$in$-$Process Inventory accounts

g$.$ Costs transferred at end of period

h$.$ Manufactures batches of unique products or provides specialized services