A transfer of units from production department one to production department two would be recorded as a:
a. Debit to Work in Process, Department 1; credit to Work in Process, Department 2.
b. Debit to Work in Process, Department 2; credit to Work in Process, Department 1.
c. Debit to Cost of Goods Sold; credit to Work in Process, Department 1.
d. Debit to Cost of Goods Sold; credit to Work in Process, Department 2.