In a process cost system, A) a materials requisition must identify the job on which the materials will be used. B) a Work in Process account is maintained for each process or department. a Work in Process account is maintained for each product. C) D) one Work in Process account is maintained for all the processes, similar to a job order cost system. 2. Which of the following manufacturing cost elements occurs in a process cost system? A) Direct labor. B) Manufacturing overhead. C) Direct materials. D) All of these.