A process costing system: uses a separate Work in Process account for each type of product produced. uses a separate Work in Process account for each processing department. does not use a Work in Process account in any form. uses a single Work in Process account for the entire company.

A process costing system:

	uses a separate Work in Process account for each type of product produced.
	uses a separate Work in Process account for each processing department.
	does not use a Work in Process account in any form.
	uses a single Work in Process account for the entire company.

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