Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.

Equivalent Units of Production	Direct Materials	Conversion
Units Completed and transferred out	50,000	50,000
Units in Ending Work in Process:
Direct Materials (15,000 * 100%)	15,000
Conversion (15,000 * 80%)		12,000
Equivalent Units of Production	65,000	62,000
Cost per Equivalent Unit
Costs of beginning work in process	$40,500	$59,700
Costs incurred this period	136,000	183,100
Total costs	$176,500	$242,800
Cost per equivalent unit	$2.71 per EUP	$3.92 per EUP

If the units completed were transferred to the Labeling Department, what is the appropriate journal entry to transfer the direct materials?

Work in ProcessLabeling $135,500; Work in ProcessCanning $135,500. Work in ProcessLabeling $176,500; Work in ProcessCanning $176,500. Finished GoodsLabeling $135,500; Finished GoodsCanning $135,500. Work in ProcessLabeling $176,500; Finished GoodsCanning $176,500. Finished Goods $136,000; Work in Process $136,000.