Which of the following is trueas it pertains to the ending Work in Process Inventory?

a.It is determined by adding the cost in the beginning Work in Process Inventory and the costs incurred in the current period and subtracting the cost of goods transferred out of the department

b.It is the actual costs incurred plus the costs added during the period

c.It is always greater than the costs transferred into the department

d.It is greater than the ending inventory in the previous process department