A process costing system:

a. does not use a Work in Process account in any form.

b. uses a separate Work in Process account for each processing department

c. uses a single Work in Process account for the entire company

d. uses a separate Work in Process account for each type of product produced.

d. uses a separate Work in Process account for each type of product produced

Explanation:

Process Costing Accumulates product cost by keeping track of cost incurred in the processing of each product.

Products pass various processes which differ from one product to another and thus a separate work in process account is produced for each type of product produced.