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