C. Transfer from one process to another will be at total costs of the process

Explanation: The correct answer is C because under marginal costing, only variable costs are included in the process accounts, not total costs. This means that when transferring from one process to another, the transfer will be valued at variable costs only, not total costs (which would include fixed costs). Marginal costing focuses on separating fixed and variable costs, and fixed costs are treated as period costs, not included in product costings for individual processes.