Which of the following statements best defines an operation costing system?

a) it is identical to process costing system except that actual manufacturing overhead cost and traced to units of product.

b) It is the same as a process costing system except that direct materials cost and accounted for int he same way as in job order costing system

c) it is the same as a job order costing system expect that direct materials cost are accounted for in the same way as in the process costing system.

d) it is identical to a job order costing system except that actual manufacturing overhead costs are traced to units product.