Which of the following items is not characteristic of a process cost system? (a) Once production begins, it continues until the finished product emerges. (b) The products produced are heterogeneous in...

Which of the following items is not characteristic of a process cost system?

(a) Once production begins, it continues until the finished product emerges.

(b) The products produced are heterogeneous in nature.

(c) The focus is on continually producing homogeneous products.

(d) When the finished product emerges, all units have precisely the same amount of materials, labor, and overhead.