Which of the Following Statements Is False

Which of the following statements is false?

A) In job-order costing, costs are accumulated by job order.
B) In process costing, costs are accumulated by department.
C) In process costing, the cost per unit in a department is found by spreading the period's manufacturing costs over the
D) In process costing, the total cost of each unit is found by dividing the total factory costs by the number of units completed.
E) In job-order costing, the unit cost is found by dividing the job's total cost by the job's total units.