In process costing, a separate work in process account is kept for each:

A) individual order.
B) equivalent unit.
C) processing department.
D) cost category (i.e., materials, conversion cost) .

Each processing department in process costing typically has its own work in process account to track the costs associated with the products moving through that department. This allows managers to evaluate the efficiency and profitability of each department separately. Separate work in process accounts are not typically used for individual orders or equivalent units. While costs may be tracked by cost category in process costing, this is usually done within each department's work in process account.