A process cost system differs from a job order cost system in that: A) There is no need for overhead application rates in process cost systems. B) Process cost systems are used primarily in service industries, whereas job order cost systems are used in manufacturing operations. C) Per-unit costs are not computed in process cost systems. D) Process cost systems are used when production involves large volumes of standardized products, whereas job cost systems are used when each job or batch of products is uniquely different