Which one of the following statements is true?

a) In a job-costing system, individual jobs use different quantities of production resources

b) In a process-costing system each unit uses approximately the same amount of resources.

c) An averaging process is used to calculate unit costs in a job-costing system.

d) Both (a) and (b) are true.

The Statements-In a job-costing system, individual jobs use different quantities of production resources, In a process-costing system each unit uses approximately the same amount of resources.-Both the statement are True

(D) Both (a) and (b) are true.

Explanation:

A job costing system is a system in which the cost associated with a particular job is calculated. This information is important in order to submit the cost information to the customer under a contract

For example:Job costing is required for deriving the cost of construction of a building, for designing a software

Process costing is a term that is used in cost accounting.

It is used to calculate the manufacturing cost of a Product.

A processing cost system is used during the mass production of the identical units.