A company manufactures its products using two processing departments: Y and Z. Goods are processed first in department Y, and subsequently completed in department Z. Which of the following journal entries are used to record the transfer between the two processing departments and from the final processing department to finished goods?

a. Finished Goods XXX

Work in Process XXX

b. Work in Process Department Z XXX

Work in Process Department Y XXX

Cost of Goods Sold XXX

Work in Process Department Z XXX

c. Work in Process Department Z XXX

Work in Process Department Y XXX

Finished Goods XXX

Work in Process Department Z XXX

d. Finished Goods XXX

Work in Process Department Y XXX

Finished Goods XXX

Work in Process Department Z XXX