Department 1 completed work on 500 units and transferred them to Department 2. The cost of the units was $750 What is the jounal entry to record the transfer? Date Accounts and Explanation Debit Credit OA Work-in-Process Inventory-Dept. 1 750 Work-in-Process Inventory-Dept. 2 750 O B. Work-in-Process Inventory-Dept. 2 750 Work-in-Process Inventory-Dept 1 750 O C. Work-in-Process Inventory-Dept 2 750 Cost of Goods Sold 750 O D. Cost of Goods Sold 750 Work-in-Process Inventory-Dept. 1 750