t differs from both job-order and process costing. The Flow of Materials, Labor, and Overhead Costs ONickondr/Getty Images Knowledge Check Which of the following statements about companies that use processing costing is false? OA processing department is an organizational unit where work is performed on a product and where materials, labor, or overhead costs are added to the product. O Costs are accumulated by department. O Raw material costs are added only to the first processing department OA separate Work in Process account is maintained for each processing department. CD ( Prev 3 4 of 15 Next>