Which of the following is a true statement about process costing?

A : None of the answer choices is correct.

B : If a department has transferred-in costs, it means that the inventory accounts were not closed correctly at the end of the last period.

C : The costs of inventory completed in its final department in the manufacturing process will be transferred to Finished Goods inventory.

D : Total transferred-in cost is equal to the total transferred-out cost during a period.