Which of the following is not characteristic of a process cost system. Select one: O a. Manufacturing costs are groups by department rather than by jobs O b. The system emphasizes time periods rather than the time it takes to complete a job O c. The system may use several work in process inventory accounts O d. The system accumulates costs per job. Which of the following is not characteristic of a process cost system. Select one: O a. Manufacturing costs are groups by department rather than by jobs O b. The system emphasizes time periods rather than the time it takes to complete a job O c. The system may use several work in process inventory accounts O d. The system accumulates costs per job