Which of the following statements is correct with regard to process costing?

A.

Manufacturers who operate in a mass production environment choose between actual and normal costing to account for manufacturing overhead.

B.

The percentage of completion for all units in a subsequent department with respect to transferred in costs from a previous department is 100%.

C.

Nonuniform input occurs when production costs are added at different points in time in a production department.

D.

In sequential processing, manufacturing occurs in order of production departments.

E.

All of the above statements are correct.