A company with multiple production departments has an additional input to WIP in the second (or succeeding) department.This additional input is the transfer of goods from the prior department WIP inventory and is calledtransferred-in.Under either method (FIFO or weighted average), how is thistransferred-intreated by the second (or succeeding) department?

A.100% complete

B.Same percentage completed as the conversion cost in the ending WIP inventory of the second (or succeeding) department

C.Same percentage completed as the conversion cost in the beginning WIP inventory of the second (or succeeding) department

D.0% complete