An operation costing system is A. Identical to a job-order costing system, excep

Question

An operation costing system is

A. Identical to a job-order costing system, except that actual manufacturing overhead costs are traced to units of product.
B. Identical to a process-costing system, except that actual manufacturing overhead costs are traced to units of product.
C. The same as a process-costing system, except that direct material costs are accounted for in the same way as in job-order costing.
D. The same as job-order system, except that direct materials cost are accounted for in the same way as in process costing.

I'm torn between A and D. I don't really want to say A because it's not identical, however the second part of that answer is right. Help please!

Explanation / Answer

D. The same as job-order system, except that direct materials cost are accounted for in the same way as in process costing.

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