Which of the following is not a characteristic of a job order costing system? a. It provides a separate record for the cost of each quantity of product that passes through the factory. b. It accumulates cost for each department within the factory. c. It uses only one work in process account d. It is best suited for industries that manufacture custom goods.
Answer
Solution:
"It accumulates cost for each department within the factory" is
not a characteristic of a job order costing system because cost is
accumulated for each department under process costing.