A) cost per good units transferred out
B) cost per good units transferred in
C) revenue per good units transferred out
D) revenue per good units transferred in
✅ ANSWER: A
Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate cost per good units transferred out.
Total transferred-out cost plus normal spoilage is divided by number of goods units produced to calculate cost per good units transferred out.