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

a.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.

b.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.

c.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.

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

1. "Total costs to account for" in the cost reconciliation process do NOT include which of the following costs?

   a.prior department costs transferred in at the beginning of the period

   b.period costs such as selling and administrative costs

   c.beginning work-in-process balance

   d.direct materials requisitioned for the department during the current period