Identify the main difference between journal entries in process costing and job costing. A. The weighted-average method is used for the journal entries in process costing while the FIFO method is used for the journal entries in job costing. B. The journal entries in process costing are posted to record the number of units as they are moved from one department to another. Journal entries in job costing are posted to record costs rather than number of units. C. There is often more than one work-in-process account in process costing-one for each process. D. The journal entries in process costing are the same as those made in job-costing systems.