Which of the following would be the primary cost objective to which manufacturing costs are assigned (or accumulated) in process costing? Individual units of product processed Each manufacturing department Any discrete production activity performed. Individual jobs worked on A cost sent from an earlier process to a subsequent process as production goes on is referred to as: Transferred-in cost Beginning work-in-process cost Costs added in Conversion cost Which of the following business would most likely use a process costing system? A cement manufacturer O A film maker O A law firm A luxury home builder