In a process costing$$ system, $\_\_\_\_\_\_\_\_\_\_.$

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Part $1$

A$.$

a job cost record is maintained for each job

B$.$

costs are transferred when jobs are complete

C$.$

separate

workminus$$inminus$$process

inventory accounts are maintained for each process or department

D$.$

workminus$$inminus$$process

inventory employs one general ledger account with a subsidiary ledger