Which one of the following is a difference between a job-order cost and a process cost system? a. Costs are totalled at different points in the manufacturing process. b. Three primary costs make up the costs of products in a job-order system, while only two costs are used in process costing. c. The costs flow through the accounts differently. d. One method is favoured in ASPE while the other method is favoured under IFRS e. The manufacturing cost components are different