Final answer:
In the second processing department, the percentage of completion assigned to units transferred in is always 100%.
Step-by-step explanation:
The percentage of completion assigned to units transferred in the second processing department is always 100% (option c). This means that when units are transferred to the second processing department, they are considered fully completed. It does not depend on the percentage of completion at month end or any other factors. The units are assumed to be 100% complete upon transfer.