Which of the following choice of rows correctly shows how costs are accumulated in a process-costing system? $\begin{array}{lccc}
\text { Row } & \underline { \text { By Batch } } && \underline { \text { By Process or } } \

&& \text { By Time Period } & \underline {\text { Department }} \
1 & \text { Yes } & \text { Yes } & \text { Yes } \
2 & \text { Yes } & \text { Yes } & \text { No } \
3 & \text { No } & \text { Yes } & \text { No } \
4 & \text { No } & \text { Yes } & \text { Yes } \
5 & \text { No } & \text { No } & \text { Yes }
\end{array}$

Question

Which of the following choice of rows correctly shows how costs are accumulated in a process-costing system? $\begin{array}{lccc}
\text { Row } & \underline { \text { By Batch } } && \underline { \text { By Process or } } \

&& \text { By Time Period } & \underline {\text { Department }} \
1 & \text { Yes } & \text { Yes } & \text { Yes } \
2 & \text { Yes } & \text { Yes } & \text { No } \
3 & \text { No } & \text { Yes } & \text { No } \
4 & \text { No } & \text { Yes } & \text { Yes } \
5 & \text { No } & \text { No } & \text { Yes }
\end{array}$

Quizplus · Accepted Answer

In process costing, costs are accumulated by process or department, not by batch or time period. Therefore, the correct choice is row 4, which indicates that costs are accumulated by process or department, but not by batch or time period.

Which of the Following Choice of Rows Correctly Shows How