Which of the following product situations is better suited to job order costing than to process costing?

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Which of the following product situations is better suited to job order costing than to process costing?

A. Each product batch is exactly the same as the prior batch.

B. The costs are easily traced to a specific product.

C. Costs are accumulated by department.

D. The value of work in process is based on assigning standard costs.

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