Which of the Following Statements About the Work in Process

Which of the following statements about the Work in Process account is true?

A) Both job-order cost and process cost systems use only one Work in Process account.
B) Both job-order cost and process cost systems use several Work in Process accounts.
C) Job-order cost systems use several Work in Process accounts, but process cost systems use only one.
D) Job-order cost systems use only one Work in Process account, but process cost systems use several.