Vidyalelo
Commerce · Q684

Costing

Graduate and Post Graduate · Commerce · question 684

Q684

Costs that are incurred in last department, where product has been processed and will be carried to next department for further processing are called

A.
partial work costs
B.
transferred-in costs
Answer
C.
transferred-out costs
D.
weighted average costs

Answer: Option B

Solution

Answer: Option B
Solution:
Costs that are incurred in last department, where product has been processed and will be carried to next department for further processing are called transferred-in costs. Transferred-in costs are costs accumulated during the upstream production processes within a company. Transferred-in costs are the costs accumulated by the product at any given point in production.