Under processcosting, the total production costs incurred in each process must be split between the units that have been completed in that process and transferred to the next process and the________.

A.Work-in-Process Inventory of the previous department when there are no salesB.units not completed and remaining inWork-in-Process Inventory for that departmentC.Finished Goods Inventory if it is the first processD.Cost of Goods Sold when the units are sold