In a production cost report using the weighted - average method, when units are transferred into the next department, they are transferred in A. as 100% complete for direct materials but based on percentage completed for conversion costs B. as 100% complete for direct materials and 100% complete for conversion costs C. based on percentage left to complete for direct materials and percentage left to complete for conversion costs D. based on the percentage completed for direct materials and percentage completed for conversion costs from the pervious process