Which of the Following Is an Error When Accounting for Transferred-In

Multiple Choice

Which of the following is an error when accounting for transferred-in costs?

A) including transferred-in costs from previous departments
B) costing units at average costs
C) converting units to a common measurement when transferred in
D) consider costs assigned at the beginning of the period when calculating costs to be transferred on a weighted average basis
E) consider costs assigned at the beginning of the period when calculating costs to be transferred on a FIFO basis