Which one of the following is not correct about job-order costing systems and process costing systems? O a. None of the given answers O b. Job order costing systems and process costing systems have different flow of costs through manufacturing accounts. O c. Job order costing systems and process costing systems use similar manufacturing accounts. O d. In process costing systems cost accumulation is done on a department basis. Oe. Job order costing systems normally used when there are varieties of products to produced. Under which costing system fixed manufacturing overhead costs will not be included in calculating product costs? O a. Absorption costing system only. O b. Variable costing system only. O c. None of the given answers O d. Absorption costing and Variable costing systems. Activity based costing system only. O e. Under which costing system fixed manufacturing overhead costs will not be included in calculating product costs? O a. Absorption costing system only. O b. Variable costing system only. O c. None of the given answers O d. Absorption costing and Variable costing systems. O e. Activity based costing system only