A major difference between process costing and job-order costing is O costs are calculated at each step in a job-order system while only calculated at the end of a process costing system. O costing of material components is more sensitive in a process costing system. O job-order costing is focused on each specific job while process costing focuses on departmental activity. O process costing uses only one work-in-progress account while job-order costing uses many work-in-progress accounts