Why should the accountant distinguish between transferred-in costs and additional direct material costs for each subsequent department

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Why should the accountant distinguish between transferred-in costs and additional direct material costs for each subsequent department in a process-costing system?
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Cost Accounting A Managerial Emphasis

ISBN: 978-0133392883

6th Canadian edition

Authors: Horngren, Srikant Datar, George Foster, Madhav Rajan, Christ

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