SeaBound uses three processes to manufacture lifts for personal watercraft forming a lift's parts from galvanized steel, assembling the lift, and testing the completed lift. (Click the icon to view additional information.) The cost transferred into Finished Goods Inventory is the cost of the Mits transferred out of the Testing Department SeaBound uses weighted average process costing. Read the requirements COSTS Costs to account for Total costs to account for Transferred In Direct Conversion Total Materials Costs Costs n/a n/a n/a n/a n/a Cost per equivalent unit Choose from any list or enter any number in the input fields and then click Check Answer