Finn Industries and TM Enterprises both produce gizmos. Finn uses a process cost system and TM uses a job order cost system. Which of the following correctly describes how each of these companies accumulates manufacturing costs? A : Finn debits its manufacturing cost accounts at the time costs are incurred, while TM debits its accounts. B : Both Finn and TM credit their manufacturing cost accounts at the time costs are incurred. C : Both Finn and TM debit their manufacturing cost accounts at the time costs are incurred. D : Finn credits its manufacturing cost accounts at the time costs are incurred, while TM debits its accounts.