it for transferred in units is calculated by dividing total transferred in costs by the 10) Invento thead account is credite 10) The cost per equivalent unit for transferred in u equivalent units of production for transferred in. respective process's W cess inver 111 Cast amounts that are transferred out of one proces become the transferred in cost for the next come a nd cost for the next process. ry 12) 13) dals cost to varios The Raw Materials Inventory account is debited when direct materials are issued for production 12) The Raw alloca 13) When indirect materials are issued to production, the Manufacturing Overhead account is credited, 14) Under process costing depreciation on plant machinery is debited to the respective process's Work-in-Process 14) 15) Inventory 15) A predetermined overhead allocation rate is used to allocate direct materials cost to various processes or departments