Why is process costing needed in some companies or industries?

	a.	To separate out the selling, general and administrative costs from the production process costs.
	b.	Because in process costing companies, product costs are recorded as expenses (on the income statement) as they are incurred.
	c.	Because in process costing companies, a job cost sheet tracks each of the product costs as they are incurred.
	d.	To separate out the costs of partially completed items as they move across the production process.