None of the following differentiates job costing from process costing EXCEPT:a$.$ Job costing is used by manufacturing industries, and process costing is used by service industries.b$.$ Job costing is used when each unit of output is identical and not produced in batches, and process costing deals with unique products produced on large scale.c$.$ Job costing is used when each unit of output is identical, and process costing deals with unique products.d$.$ Process costing is used when each unit of output is identical, and job costing deals with unique products not produced in batches.