Dopartment II. The joumal entry to rocord the transfer of units to Department II will B. debit Work-in-Process Inventory-Department II for 534,000 and credit Work-in-Process lnventory-0epartment t lor 53 - C. debit Work-in-Process Inventory-Department I for $34,000 and credi Work-in-Process lmventory-Departmint Il lor 534 over D. debit Work - in - Process inventory-Department I for $40,000 and credit Work-in-Process levertory-Departrueot il for 540 000 Dopartment II. The joumal entry to rocord the transfer of units to Department II will B. debit Work-in-Process Inventory-Department II for 534,000 and credit Work-in-Process lnventory-0epartment t lor 53 - C. debit Work-in-Process Inventory-Department I for $34,000 and credi Work-in-Process lmventory-Departmint Il lor 534 over D. debit Work - in - Process inventory-Department I for $40,000 and credit Work-in-Process levertory-Departrueot il for 540 000