Assuming multiple production departments and process costing, it should be possible to reconcile (a) the sum of the beginning work in process inventory in each department plus additional costs during a period to (b) the sum of the ending work in process and:

A. the total transfers out of all production departments. B. the ending finished goods inventory. C. cost of goods sold. D. cost per equivalent unit times the number of equivalent units still in production. E. None of these.