ned to each job. ned to each job costing system single Wc Ager of job process costing system nulated in separate cess. unito Describe the major difference in the flow of costs between a job costing system and a process costing system. (Read each sentence and choose the system it describes.) ... Direct materials, direct labour, and manufacturing overhead are assigned to each job. Direct materials, direct labour, and manufacturing overhead are assigned to each manufacturing process. Direct materials, direct labour, and manufacturing overhead flow into a single Work in Process Inventory control account that is supported by a subsidiary ledger of job cost records, one record for each job. Direct materials, direct labour, and manufacturing overhead are accumulated in separate Work in Process Inventory accounts - one for each manufacturing process. As units are transferred from one process to the next, the costs of those units are transferred from one Work in Process Inventory account to the next. Costs of completed jobs are transferred directly to Finished Goods Inventory. Costs flow into Finished Goods Inventory only from the Work in Process Inventory account for the last manufacturing process