apple Corporation has three sequential processing departments: Departments A, B, and C. Department B reports the following results for the month of April (WIP stands for work in process):

Units in beginning WIP inventory

Beginning WIP inventory, transferred-in costs Beginning WIP inventory, dircet material costs

Beginning WIP inventory, conversion costs

Units transferred-in

Transferred-in costs

Direct materials added

Conversion costs incurred

Units completed

Units in ending WIP inventory

9,000 units

$91.000

$25,600

$23.750

47,000 units

5388,000

$155,040

$230.710

43,000 units

13,000 units

What is the journal entry to record the transfer of products from Department A to Department B during the month of April?

-Dr. WIP-Department A $388,000; Cr. WIP- Department B $388,000

-Dr. WIP-Department B $479,000; Cr. WIP-Department A $479,000

-Dr. WIP-Department A $479,000; Cr. WIP- Department B $479,000

-Dr. WIP-Department B $388,000; Cr. WIP-Department A $388,000

-None of the above