Why would a manufacturer who operates in a mass production environment choose to use process costing to track its manufacturing costs?

A.

The output is homogenous.

B.

Each batch requires different product costs for completion.

C.

Each unit is typically completed in the period in which it is started.

D.

The direct material and direct labor costs are not easily traced to the departments.

E.

To minimize the risk of cost distortion related to overhead allocation.