For Each of the Following Statements,indicate Whether the Statement Applies

For each of the following statements,indicate whether the statement applies to Job Order Costing Systems (JO)or Process Costing Systems (PC).
$$\begin{array} { | l | l | } \hline & \text { JO or PC }\\\hline \text { The company manufactures homogeneous products through a } \\\text { series of uniform steps or processes. }\\\hline \text { Cost transfers are made when each job is completed. } & \\\hline \begin{array} { l } \text { There are separate Work-in-Process Inventory accounts for each } \\\text { department. }\end{array} & \\\hline \text { A job sheet is prepared for each job. } & \\\hline \text { Cost transfers are made at the end of the accounting period. } & \\\hline\end{array}$$