A process costing system:

A. uses a separate Work-in-process account for each type of product produced.
B. does not use a Work-in-process account in any form.
C. uses a separate Work-in-process account for each processing department.
D. uses a single Work-in-process account for the entire company.

C. uses a separate Work-in-process account for each processing department.

Explanation:

A process costing system -

The term of process costing system is used in the method of cost account .

Where it refers to the method to assign and collect the cost of the goods and services manufactured per unit , is referred to as the process costing system .

The method is very efficient and useful during the production of goods and services in large quantities .

The method is appropriate for different department , where each department is assigned a separate processing method i.e. , if in company there are three major departments , then each department is assigned a specific process costing system , which is specific for a specific department .

Hence , from the question ,

The correct answer is c.