The production report for Product EAVE-1507 reveals that $ 89,765 of direct materials was incurred in Production Process II. Direct materials are added at the beginning of this process II. Assume there were NO damaged units. What can we boast of with complete certainty that the $ 89,765 of direct materials was used ?:

to.

to terminate all units processed during the period

b.

In continuing to process the units that were in BWIP (initial inventory in process)

c.

in finishing the units that were in BWIP (initial inventory in process) and those that were started and completed currently (begun / completed currently).

d.

in starting the units transferred to that process currently.