Which of the following statements is correct regarding job order and process costing systems?
A : Cost of goods sold is not used in a job-order cost system.
B : A process cost accounting system is appropriate for unique products that are produced in batches or jobs.
C : A job-order cost system and a process cost system are two alternative methods for valuing inventories.
D : A job-order cost system is most appropriate when a large volume of uniform products are produced.