What is the key distinction between job-order costing and process costing?

• A. Process costing assigns costs to individual jobs; job-order costing averages costs over a continuous production process.
• B. Job-order costing assigns costs to departments rather than jobs.
• C. Job-order costing assigns costs to individual jobs; process costing averages costs over a continuous production process.
• D. Both methods allocate all costs in exactly the same way.

Answer: (C)