Identify Which Costing Method Is Described in the Statements Below

Identify which costing method is described in the statements below by marking an "X" in the appropriate column some items may apply to both.
$$\begin{array} { | l | l | l | } \hline \text { Accumulates cost by department } & \text { Process } & \text { Job-Order } \\\hline \text { Manufacturing costs include direct material, direct labor and overhead } & & \\\hline \begin{array} { l } \text { Many different products produced, each with different material, labor } \\\text { and/or overhead requirements }\end{array} & & \\\hline \text { Key document is job cost sheet } & & \\\hline \text { Accumulates cost by job } & & \\\hline \begin{array} { l } \text { Cost flows from Raw Materials to Work in Process to Finished Goods to } \\\text { cost of Goods sold }\end{array} & & \\\hline \text { Requires calculation of equivalent units } & & \\\hline \text { Key document is department production report } & & \\\hline \begin{array} { l } \text { Identical products produced over a long peried, often in a continuous } \\\text { production process }\end{array} & & \\\hline\end{array}$$