Which of the following characteristics usually applies to process manufacturing systems AND to job-order-costing systems?

a. The activities performed on a job are performed uniformly on all units of production.

b. The three product costs (DM, DL and MOH) are added to the product during the production process.

c. Costs are accumulated by department with each department having a separate work in process account.

d. All of the other choices are characteristics of both process and job-order costing.

e. The output of all processes except the final process is an input to the next process.