Alpha Company's production process consists of two departments (A and B). Assume that Dept. A completed 13,000 units costing $27,500. These units will be transferred to Dept. B for further processing. Prepare the journal entry necessary to record the transfer.

Debit Work in Process- Dept B for $27,500 and Credit Work in Process - Dept A $27,500

Debit Work in Process - Dept B for $27,500 and Credit Cost of Goods Sold for $27,500

None of these

Debit Cost of Goods Manufactured for $27,500 and Credit Work in Process Dept A for $27,500

Debit Work in Process-Dept A for $27,500 and Credit Raw Materials Inventory for $27,500