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Which of the following is not a characteristic of aprocess cost system? a. Manufacturing costs are grouped by departments. b. The system may use several

Which of the following is not a characteristic of aprocess cost system?

a. Manufacturing costs are grouped by departments.

b. The system may use several Work-in-Process accounts.

c. The system measures costs for each completed job.

d. The system allocates costs between completed and partiallycompleted units within a department.

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