How does cost flow tracking for a process cost system compare to cost flow tracking for a job order cost system?

a. It is about the same because both systems accumulate costs by increases to the same accounts.

b. It is about the same because the documents used to track costs and the unit cost computations are the same with each system.

c. It cannot be compared because the flow of costs in each process is so dissimilar between the systems.

d. It cannot be compared because the manufacturing cost elements used in each process are so dissimilar between the systems.