Which of the following is a difference between a job-order costing system and a process-costing system?

A job-order costing system accumulates costs by department, while a process costing system accumulates costs by job.

A job-order costing system is used only by manufacturing firms, while a process-costing system is used by both manufacturing firms and service firms.

A job-order costing system uses a single work-in-process account, while a process-costing system has a work-in-process account for every process.

A job-order costing system uses cost-sheets for assigning labor costs, while a process-costing system uses time tickets for assigning labor costs to processes.