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

a.

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

b.

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.

c.

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.

d.

A job-order costing system may have fewer work-in-process accounts than a process-costing system, but process costing is simpler and less expensive to operate.