Which of the following is correct concerning the number of Work in Process Inventory accounts used by job$-$order and process cost systems?

job$-$order $=$ one control account; process cost $=$ one for each process

job$-$order $=$ none; process cost $=$ several

job$-$order $=$ one control account for each job; process cost $=$ one for each process

job$-$order $=$ several; process cost $=$ orie