A. Labor costs incurred for transferring employees from another department within the
same plant instead of hiring temporary workers from the outside.
B. Costs of the output of a previous internal process that is subsequently used in a
succeeding internal process.
C. Supervisory salaries that are transferred from an overhead cost center to a
production cost center.
D. Ending work-in-process inventory of a previous process that will be used in a
succeeding process.
Fig: 1