In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries? a) Debit Work in Process for Dept. B; credit Work in Process for Dept. A. b) Debit Work in Process for Dept. B; credit Cost of Goods Sold for Dept. A. c) Debit Finished Goods; credit Work in Process for Dept. B. d) Debit Work in Process for Dept. B; credit Finished Goods for Dept. A.