In a Plant-To-Plant Movement,valuation Occurs at

In a plant-to-plant movement,valuation occurs at

A) Goods issue and at the valuation price of the issuing plant.
B) Goods receipt and at the valuation price of the issuing plant.
C) Goods issue and at the valuation price of the receiving plant.
D) Goods receipt and at the average price of the receiving plant.
E) Goods issue and at the average price of the receiving plant.