In Company XYZ, transaction-costing capability has been Integrated into the shop floor reporting system. A batch of 20 units was started in production. At the fourth operation, 20 units are reported as complete. At the fifth operation, 25 units are reported as complete. When all operations are complete, 20 units are checked into the stockroom. If the error at the fifth operation is undetected, which of the following conditions will be true?
A. Stockroom inventory balance will be incorrect
B. Operator efficiency for the fifth operation will be overstated
C. Units in process will be understated
D. Work-in-process (WIP) cost will be understated