To record the transfer of costs from a prior process to a subsequent process, the following entry would be made:
  a.  debit Finished Goods and credit Work in Process.
  b.  debit Work in Process (subsequent department) and credit Transferred-In Materials.
  c.  debit Work in Process (prior department) and credit Work in Process (subsequent department).
  d.  debit Work in Process (subsequent department) and credit Conversion Cost Control.
  e.  none of the above.