[6] What are transferred-in costs in a process costing system?

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.