Use the Information Below to Answer the Following Question(s)

Multiple Choice

Use the information below to answer the following question(s) .Hollywood North Magic, a cosmetic manufacturer, began operations in January.During the first month of operations, $60,000 was incurred for direct materials and $80,000 was incurred for conversion costs.During January, 30,000 litres of cosmetics were started and 6,000 litres were unfinished at the end of the month.Ending work-in-process was 45% completed.All inputs are added evenly throughout the production process.
-Which of the following items is not a component of "total costs to be accounted for in a given department's operations" when using process costing?

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