Hanson Industries produces a cough syrup in two production departments: Formulating and Bottling. All of the materials are added in the Formulating department. Once formulated, the product is transferred to the Bottling department to be packaged and shipped. If Hanson Industries uses process costing, what would be the journal entry to transfer the units to the Bottling department?

Multiple Choice

Work in Process Bottling	XXX
Work in Process Formulating		XXX

Finished Goods	XXX
Work in Process Bottling		XXX

Finished Goods	XXX
Work in Process Formulating		XXX

Work in Process Formulating	XXX
Work in Process Bottling		XXX