A major difference between process costing and job$-$order costing is thatcosts are easy to trace to specific jobs in a job$-$order system but impossible to trace to products in a process costing system. O process costing has fewer overall purchase requisitions than in a job$-$order costing system.O costing of material components is more sensitive to materials purchased in a process costing system.O controls over material acquisitions is generally not as stringent in a process costing system