Materials requisitions are:

A) not used in process costing.
B) generally used more frequently in process costing than job order costing.
C) generally used less frequently in process costing than job order costing.
D) used more frequently by latter stage production departments.

Materials requisitions are used less frequently in process costing as the materials used in the production process are often homogeneous and difficult to trace to a specific unit of production. In job order costing, the materials used in each job are often unique and identifiable, making materials requisitions more useful.