In a process cost system, one Work in Process account is maintained for all the processes, similar to a job order cost system. O a Work in Process account is maintained for each product O a materials requisition must identify the job on which the materials will be used. O a Work in Process account is maintained for each process. Question 19 4.5 pts In process cost accounting, manufacturing costs are summarized on a O process order cost sheet. O job order cost sheet. O manufacturing cost sheet. O production cost report. Question 20 4.5 pts In the month of September, a department had 40,000 units in beginning work in process that were 60% complete. During September, 100.000 units were transferred into production from another department. At the end of September there were 25.000 units in ending work in process that were 20% complete. Materials are added at the beginning of the process, while conversion costs are incurred uniformly throughout the process. How many units were transferred out of the process in September? 125,000 120,000 140,000 O 115,000