Answer:
C. transferred in
Step-by-step explanation:
The process costying will have a beginnign inventory and started units which come fro mthe raw materials inventory or another process. When they come from another process are called transfer-in
This figure along with the beginning inventory total the accounted for.
Then this can be either completed or keep as Work in process.
when completed are trasnferred-out
this both figures will stand for the cost to accoung for