The formalism based on factorization and nuclear spectral functions has been generalized to treat transition matrix elements involving two-nucleon currents, whose contribution to the nuclear electromagnetic response in the transverse channel is known to be significant. We report the results of calculations of the inclusive electron-carbon cross section, showing that the inclusion of processes involving two-nucleon currents appreciably improves the agreement between theory and data in the dip region, between the quasielastic and Δ-production peaks. The relation to approaches based on the independent particle of the nucleus and the implications for the analysis of flux-integrated neutrino-nucleus cross sections are discussed.