Beginning WIP Inventory 9,000 units Transferred - in costs in beginning WIP Inventory $92,000 Direct materials costs in beginning WIP Inventory $25,600 Conversion costs in beginning WIP Inventory $23,750 Units transferred - in 47,000 units Transferred - in costs $642,000 Units completed 43,000 Costs added: materials $155,040 Costs added: conversion $230,710 Ending WIP Inventory 13,000 units (50% complete.for materials and 40% complete for conversion) What would have been the journal entry to record the transfer of product from the assembly department to the Shaping Department? O A WIP-Shaping (Dr); WIP-Assembly (Cr) 642,000 O B. WIP-Shaping (Dr); WIPAssembly (Cr) 734,000 O c. WIP-Assembly (Dr); WIP-Shaping (Cr) 734,000 OD. WIP-Assembly (Dr); WIP-Shaping (CN) 642,000 Click to select your