A Difference Between Job Costing and Process Costing Is That

A difference between job costing and process costing is that:

A) job-costing systems usually do not distinguish between normal spoilage attributable to all jobs and normal spoilage attributable to a specific job
B) job-costing systems usually distinguish between normal spoilage attributable to a specific job and spoilage common to all jobs
C) process costing normally does not distinguish between normal spoilage attributable to a specific job and spoilage common to all jobs
D) Both B and C are correct.