Which of the following best describes the swim masks associated with the

$22,900 transferred-in costs in the Insertion Department’s beginning work in process inventory?

a. masks that are partway through the shaping process and have not begun the insertion process by the beginning of October

b. masks that moved from the Shaping Department to the Insertion Department in September but have not yet begun the insertion process by the beginning of October

c. masks that moved from the Shaping Department to the Insertion Department during October

d. masks that moved from the Shaping Department to the Insertion Department in September and are partway through the insertion process by the beginning of October