If a company uses a process costing system to account for the costs in its five production departments, how many work in process accounts will it use?

A) 6
B) 5
C) 4
D) 2

In a process costing system, each department has its own work in process account, but the finished goods account is shared among all the departments. Therefore, a company using a process costing system with five production departments would have five work in process accounts and one finished goods account, for a total of six accounts.