Which of the following production characteristics is better suited for process costing and not job order costing?

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Which of the following production characteristics is better suited for process costing and not job order costing?

A. Each product batch is distinguishable from 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 the direct material used, the direct labor incurred, and the overhead applied to the job in process.

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