The goods produced in a manufacturing enterprise may be marked up, resulting in a factory profit. This is usually added to the cost of production in order to derive the transfer value of the goods produced. How else is the factory profit generally treated in the firm's books? It is shared amongst the employees as an item of incentive bonus It is added to the gross profit or gross loss when the goods are sold It is transferred to the owners' equity to increase the shareholders wealth It is set off against the budget so that there is no adverse variance