Indicate whether each of the following is a characteristic of job order costing or of process costing: 1. Several Work in Process Inventory accounts are used, one for each department or work cell in the process. 2. Costs are grouped by process, department, or work cell. 3. Costs are measured for each completed job. 4. Only one Work in Process Inventory account is used. 5. Costs are measured in terms of units completed in specific time periods. 6. Costs are assigned to specific jobs or batches of product. Solution 1. Several work in process inventory accounts are used , one for each department or work cell in the process- Process costing. 2) Costs are grouped by process , department , or work cell - Process costing 3) Costs are measured for each job completed - Job costing. 4) only one work in process inventory account is used - Job costing. 5) Costs are measured in terms of units completed in specific time periods- Process costing 6) Costs are assigned to specific jobs or batches of product - Job costing. Process costing does not associate costs with prticular job order.Instead it assign costs incurred in each deptt, process , or work in process to the units in production Job order costing make special order products and trace cost to specific batch of products or to specific job order. .