Indicate which of the following statements isnotcorrect.

(a)Both a job order and a process cost system track the same three manufacturing cost elements—direct materials, direct labor, and manufacturing overhead.

(b)A job order cost system uses only one work in process account, whereas a process cost system uses multiple work in process accounts.

(c)Manufacturing costs are accumulated the same way in a job order and in a process cost system.

(d)Manufacturing costs are assigned the same way in a job order and in a process cost system.