Transferred-in costs in process costing Students have trouble with transfers-in. In the Euro-Défense example, units cannot begin Testing until they are completely assembled. These transferred-in (TI) Assembly Department costs act like DM, which are added at the very beginning of the Testing process. A timeline helps students understand the process.
Opening stock SC Closing stock During the current period, the testing process at Euro-Défense will Finish the Opening stock (0% TI, 37.5% CC, 100% DM) SC (100% of TI,