In a process costing system, how is the unit cost affected in a production cost report when direct materials are added in a department subsequent to the first department and the added materials result in additional units? A. The first department's unit cost is increased, which necessitates an adfustment of the transferred-in unit cost. B. The first department's unit cost is decreased, which necessitates an adjustment of the transferred-in unit cost. C. The first department's unit cost is decreased, which does not necessitate an adjustment of the transferredin unit cost. D. The first department's unit cost is increased, which does not necessitate an adjustment of the transferredin unit cost