Which of the following best describes transferred-in costs? A. they are the shipping costs related to finished goods that are transported to a customer's location B. costs incurred in a previous department or process that are carried forward as the product's cost as that product moves to another department or process in the production cycle C. they are value-added costs that are only considered in the first-in, first-out process costing system D. they are the cost of transferring products from a vendor