Which of the following statements is true for transferred-in costs? a. Transferred-in costs are permitted as part of ending inventory under ASPE but not under ISFR b. Transferred-in costs are an allocated indirect cost in process costing. c. Transferred-in costs are excluded because the units are excluded when calculating equivalent units d. All transferred-in costs during a given period are carried at one average unit cost. e. Transferred in costs are costs which have been incurred in a preceding department