In process$$ costing, why are costs often divided into two main$$ classifications?

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Part $1$

A$.$

Process costing systems separate costs into cost categories according to the timing of when costs are introduced into the process.$$ Often, only two cost$$ classifications, direct materials and conversion$$ costs, are necessary. Direct materials are frequently added at the start or end of the process and conversion costs are often added throughout the process.

B$.$

Process costing systems separate costs into cost categories according to the timing of when costs are introduced into the process.$$ Often, only two cost$$ classifications, fixed and variable$$ costs, are necessary. Fixed costs are only added at the start of the process and variable costs are added at the end.

C$.$

Process costing systems separate costs into cost categories according to the inventory method being used. Indirect costs are used under the$$ weighted$-$average method and direct costs are used under the FIFO method.

D$.$

Process costing systems separate costs into cost categories according to the type of product or service being provided. Direct materials are applicable only to the manufacture of a product and conversion costs are applicable only when a service is being provided.