Whey Inc, manufactures energy bars and uses process costing. Whey has four processing departments: mixing, forming, cutting and packaging. Here are data regarding the work in process inventory of the forming department for the month of October: Units in beginning work in process inventory Units transferred-in Transferred-in costs, total Transferred-in costs, per unit Units in ending work in process inventory 20,000 units 460,000 units $644,000 $1.40 40,000 units For purposes of computing the balance of the ending work in process inventory account, the forming department's cost per equivalent unit of production with respect to transferred-in costs is greater than $1.40. This is attributable to: Higher per-unit conversion costs during October Fewer units transferred in during October. Less efficient manufacturing process during October Higher costs of units in beginning work in process inventory None of the above Whey Inc, manufactures energy bars and uses process costing. Whey has four processing departments: mixing, forming, cutting and packaging. Here are data regarding the work in process inventory of the forming department for the month of October: Units in beginning work in process inventory Units transferred-in Transferred-in costs, total Transferred-in costs, per unit Units in ending work in process inventory 20,000 units 460,000 units $644,000 $1.40 40,000 units For purposes of computing the balance of the ending work in process inventory account, the forming department's cost per equivalent unit of production with respect to transferred-in costs is greater than $1.40. This is attributable to: Higher per-unit conversion costs during October Fewer units transferred in during October. Less efficient manufacturing process during October Higher costs of units in beginning work in process inventory None of the above