A processing department is defined as: 0 Any distinct location within an organization where materials, overhead AND direct labor costs are incurred and added to the product being produced. 0 A and B are both correct. 0 None of the answers listed are correct. 0 Any distinct location in an organization where materials and/or overhead and/or labor costs are incurred and added to the product being produced. 0 () The last Work In Process account before goods are considered to be "cost of goods manufactured" and are transferred to the finished goods warehouse