Which of the Following Is Not a Similarity Between Job

Which of the following is not a similarity between job order costing and process costing systems?

A) Both accumulate product costs throughout the production process and assign those costs to individual units of production
B) Both accumulate direct materials,direct labor,and manufacturing overhead costs
C) Both track cost flows from raw materials to work in process,from work in process to finished goods,and from finished goods to cost of goods sold
D) Both transfer the cost of the inventory to cost of goods sold when the production process is completed.