When goods produced are transferrd at cost plus mark-up sale, the difference between the cost and the transferred price is a

The difference between the cost of production and the transferred price when goods are sold at cost plus mark-up sale is called the "manufacturing profit." To put it simply, the manufacturing profit is the amount of money a company makes by selling a product for more than it costs to produce. This profit includes all the expenses that go into making the product, such as materials, labor, and overhead costs, as well as an additional amount (the mark-up) that the company adds to cover its other expenses and generate a profit. So, when goods produced are transferred at cost plus mark-up sale, the difference between the cost and the transferred price is the manufacturing profit.