7) Which of the following manufacturing cost elements occurs in a process cost system? a. Direct materials. b. Direct labor. C. Manufacturing overhead. d. All of these Baking B) A product requires processing in two departments, the Baking Department and then the Packaging Department, before it is completed. Costs transferred out of the Baking Department will be transferred to: a. Finished Goods Inventory b. Cost of Goods Sold. c. Work in Process-Packaging Department. d. Manufacturing Overhead. had the following department data