Which of the following statements is incorrect with regard to process costing? A. In sequential processing, manufacturing occurs in order of production departments. B. Manufacturers who operate in a mass production environment choose between actual costing and normal costing to account for manufacturing overhead. C. Nonuniform input occurs when production costs are added at different points in time in a production department. D. The percentage of completion for all units in a subsequent department with respect to transferred in costs from a previous department can be less than 100%. E. When you reach the end of step 3 on the production cost report for the final department in the production process, given the sales price, the unit gross profit can be calculated