Question 29 (Mandatory) (2.5 points) In process cost accounting, the costs of direct materials and direct labor are charged directly to service departments processing departments customer accounts receivable job orders Question 30 (Mandatory) (2.5 points) Which of the following is not characteristic of a process cost system. The system may use several work in process inventory accounts. Manufacturing costs are groups by department rather than by jobs. The system accumulates costs per job. The system emphasizes time periods rather than the time it takes to complete a job