Which statement regarding process costing is TRUE?

A$)$ Process$-$costing systems are usually simpler than job$-$order costing systems.

B$)$ Individual jobs exist in process costing.

C$)$ The unit cost for process costing is found by accumulating the costs for all the manufacturing departments and dividing the total by the number of units produced.

D$)$ The process$-$costing approach does not distinguish between individual units of product.