Which of the Following Is Not a Difference in a Job-Cost

Which of the following is not a difference in a job-cost environment and a process-cost environment?

A) In a job-cost environment, only physical units are computed whereas in a process cost environment, equivalent units are computed.
B) In a job-cost environment, firms compute a predetermined rate for overhead costs alone as these are the only costs that the firm allocates whereas in a process cost environment a firm must also allocate the cost of materials and conversion.
C) A job-cost environment is appropriate for firms that produce customized products in small amounts whereas a process-cost environment is suitable in settings that involve mass production of like products.
D) In a job-cost environment, costs are assigned only to finished goods and cost of goods sold whereas in a process-cost environment costs are assigned to work-in-process, finished goods, and cost of goods sold.
E) All of the above are differences in a job-cost environment and a process-cost environment.