Answer:
The correct answer is B. A job-costing system assigns costs to masses of similar units; a process-costing system assigns costs to distinct units.
Step-by-step explanation:
Job-costing systems are used in organizations where production is of low mass, the process process is discontinuous for heterogeneous products.
Process costing is a system that applies costs to similar products that are generally produced in large quantities and continuously through a series of production steps.