Which of the following pairings is correct?

• A
• :
• process costing - one work in process account
• B
• :
• process costing - total costs determined at the end of each job
• C
• :
• job order costing - unit-cost computations done by totaling manufacturing costs for the period and dividing by equivalent units produced during the period
• D
• :
• job order costing - job cost sheets