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.

Work-in-Process Inventory-Dept. 2	750
Cost of Goods Sold		750

B.

Work-in-Process Inventory-Dept. 2	750
Work-in-Process Inventory-Dept. 1		750

C.

Cost of Goods Sold	750
Work-in-Process Inventory-Dept. 1		750

D.

Work-in-Process Inventory-Dept. 1	750
Work-in-Process Inventory-Dept. 2		750