【单选题】Which of the following differentiates job costing from process costing?
A.
Job costing is used when each unit of output is identical, and process costing deals with unique products.
B.
Job costing is used when each unit of output is identical and not produced in batches, and process costing deals with unique products produced on large scale.
C.
Process costing is used when each unit of output is identical, and job costing deals with unique products not produced in batches.
D.
Job costing is used by manufacturing industries, and process costing is used by service industries.