What Is Unique About the Flow of Costs in a Job-Order

What is unique about the flow of costs in a job-order cost system?

A) Each job is costed separately in a Work in Process subsidiary ledger.
B) It involves accumulating material, labour, and manufacturing overhead costs as they are incurred in order to determine the job cost.
C) Job costs cannot be measured until all overhead costs are determined.
D) There are no costs remaining in Work in Process at year end.