Which of the following statements is true?

a$.$ Job$-$order costing and process costing cannot be used in the same company.

b$.$ The job cost sheet is subsidiary to the work$-$in$-$process account.

c$.$ Job$-$order costing is ideal for homogeneous products that are produced in large volumes.

d$.$ Job$-$order costing is simpler to use than process costing because the recordkeeping requirements are less.

e$.$ All of these.