All of the following are characteristics of a process cost system except a. the system accumulates costs per job b. manufacturing costs are grouped by department rather than by jobs c. the system may use several work in process inventory accounts d. it uses a perpetual inventory system for materials, work in process, and finished goods

a.the system accumulates costs per job

Explanation:

The process cost system accumulates cost per department which then, distribute them among the transferred-out unit and the ending Work in Process.

b.manufacturing costs are grouped by department rather than by jobs

TRUE as stated above

c.the system may use several work in process inventory accounts

TRUE if there are several produciton department each one could have a beginning WIP for their own

d.it uses a perpetual inventory system for materials, work in process, and finished goods

Correct as the work never ends It is in a constant production/extraciton phase