Traditional Cost Accounting Assigns Production Costs Differently, Depending on the Product

Traditional cost accounting assigns production costs differently, depending on the product or service. Which choice below best describes process costing?

A) Process costing assigns costs to products or services that meet specific needs of an individual customer.
B) Process costing determines the total cost of the production and averages it over the units produced.
C) Process costing identifies specific business activity pools or fundamental business processes and then assigns costs based on the resources consumed by that activity or process.
D) Process costing assigns costs based on the machinery they are manufactured on.