Which of the following items is not a component of "total costs to be accounted for in a given department's operations?"
A) direct manufacturing labour used in the given department
B) the cost of materials requisitioned and used by the given department
C) transferred-in costs from the prior processing department
D) transferred-out costs to the next department
E) conversion costs

Question

Quizplus · Accepted Answer

Transferred-out costs to the next department are not part of the total costs to be accounted for in a given department's operations; they are costs that have already been accounted for and are being moved to the next stage.

Which of the Following Items Is Not a Component of "Total