An operations costing system is a. identical to a process costing system except that actual cost is used for manufacturing overhead. b. the same as a process costing system except that materials are allocated on the basis of batches of production. c. the same as a job order costing system except that materials are accounted for in the same way as they are in a process costing system. d. the same as a job order costing system except that no overhead allocations are made since actual costs are used throughout. e. a system in which manufacturing activities are finely divided into individual, discrete steps or operations.