The Purpose of a Process Costing System Can Be Best

The purpose of a process costing system can be best summarized as:

A) Tracing manufacturing costs to a specific batch of units.
B) Assigning appropriate portions of total manufacturing costs to completed units of product and units remaining in ending work-in-process.
C) Distinguishing between machine center costs and activity costs.
D) Assigning overhead to units produced as accurately as possible.