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In a process cost system, a work in process account is maintained for each process. one work in process account is maintained for all the processes, similar to a job order cost system. a work in process account is maintained for each product. a materials requisition must identify the job on which the materials will be used.

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SeoJoon15

Based on the description above, the correct answer that will describe what a process cost system is, is the first choice in which a work in process account is maintained for each process. As process cost system is being used in a way of collecting and assigning the cost in manufacturing in which produces the units and that it is used when mass are being produced.

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