Materials requisitions are: generally used less frequently in process costing than job order costing. not used in process costing. generally used more frequently in process costing than job order costing. used more frequently by latter stage production departments.

generally used less frequently in process costing than job order costing.

Explanation:

Manufacturing costs can be defined as the overall costs associated with the acquisition of resources such as materials and the cost of converting these raw materials into finished goods.

Basically, manufacturing costs include direct labor costs, direct materials cost and manufacturing overhead costs.

Process costing can be defined as a cost accounting method used for assigning manufacturing or production costs to the units of goods produced by a business firm over a specific period of time. It is mostly used by firms that produce a large quantity of homogeneous or similar products on a continuous basis. Process costing typically uses more than one Work in Process Inventory account because costing at each stage of production or manufacturing process.

Job order costing can be defined as a cost accounting method used to determine and accumulation of the cost of manufacturing each product or a single unit of production. Job costing order typically uses only one Work in Process Inventory account for each product.

Hence, Process costing typically uses a separate Work in Process Inventory account for each department while job order costing typically uses only one Work in Process Inventory account for each product.

In conclusion, materials requisitions are generally used less frequently in process costing than job order costing.