$22,000 of goods are transferred out of the Assembly Department in September. 60% is transferred to the Finishing Department and 40% is transferred to Finished Goods Inventory. Which of the following statements regarding the resulting journal entry is accurate?

The entry will include a credit to Finished Goods Inventory

The entry will include a debit and a credit to departmental manufacturing overhead accounts.

The entry will include a debit to cost of goods sold.

The entry will include a debit and a credit to departmental work in process accounts.