One difference in job costing and process costing is that we do not need to allocate costs between completed and in-process units in a job-costing system.

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In a job-costing system, costs are accumulated by individual jobs, and there is no need to allocate costs between completed and in-process units since each job is treated as a distinct unit, unlike in a process costing system where such allocations are necessary due to continuous production processes.

One Difference in Job Costing and Process Costing Is That