Identify each costing system characteristic as job order costing or process costing. a. One Work-in-Process Inventory account Production cost reports C. Cost accumulated by process d. Job cost sheets e. Manufactures homogenous products through a series of uniform steps Multiple Work-in-Process Inventory accounts g. Costs transferred at end of period h . Manufactures batches of unique products or provides specialized servicesDepartment 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? O A. Date Accounts and Explanation Debit Credit Cost of Goods Sold 750 Work-in-Process Inventory-Dept. 1 750 O B. Date Accounts and Explanation Debit Credit Work-in-Process Inventory-Dept. 2 750 Work-in-Process Inventory-Dept. 1 750 O C. Date Accounts and Explanation Debit Credit Work-in-Process Inventory-Dept. 1 750 Work-in-Process Inventory-Dept. 2 750 O D. Date Accounts and Explanation Debit Credit Work-in-Process Inventory-Dept. 2 750 Cost of Goods Sold 750