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    Process Costing and Job Order Costing

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    Which of the following characteristics applies to "process costing", but does not apply to" job order costing"?

    a. the need for averaging
    b. the use of equivalent units of production
    c. separate, identifiable jobs
    d. the use of predetermined overhead rates.

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    Solution Summary

    The solution explains how process costing is different from job order costing.