Q6. Match the following costing systems to their correct descriptions. Direct costing Processcosting Operation costing Activity based costing costs accumulated by each department or step through which the product passes are allocated to inventories according to the number of units completed by each department. the fixed manufacturing overhead is not debited to the work in process account but is written off as an expense in the period within which it is incurred it focuses on processes that incur costs and enables management to view costs from the perspective of what causes the cost Process costing a hybrid cost accounting system and is suitable for organisations that manufacture batches of similar products