Which of the Following Is Not a Characteristic of Process

Which of the following is not a characteristic of process costing?

A) Products are homogenous.
B) Costs are traced to production processes rather than products.
C) Service firms cannot use process costing.
D) Processes are standardizeD.
Process costing is used when products or processes are standardized and when costs are traced to the overall process, rather than an individual project. Although process costing is most often identified with manufacturing companies, service firms can use process costing as well.