Which of the Following Is True

Which of the following is true?

A) In job costing,firms collect costs for each "unit" produced.
B) In process costing,firms accumulate costs in a department or production process during the accounting period,then spread those costs evenly over the units produced that period,computing an average unit cost.
C) Process costing does not require as much record keeping as job costing system because it does not require keeping track of the cost of each job.
D) All of the answers are correct.