Which of the following is a key difference between job order and process costing? A) Process costing is most appropriate for production processes in which a large number of different types of products can be produced in small quantities. B) Process costing allocates indirect manufacturing costs to jobs whereas job order costing charges jobs with the actual amount of indirect cost related to the job. C) Process costing calculates the cost per equivalent unit, while process costing does not use the concept of equivalent units. D) Cost per unit in process costing is determined by dividing the total amount of costs entered into the process by the number of units produced whereas in job order costing, the total cost of the completed units is divided by the equivalent number of whole units produced