JESTION 12 A production process has two production departments, the first of which is the Cutting Department and the second is the Assembly Department. The entry to record the cost of goods manufactured is O a debit WIP-Assembly, credit WIP-Cutting Ob debit Finished Goods, credit WIP-Assembly O c. debit WIP-Cutting, credit WIP-Assembly od debit WIP-Assembly, Credit Finished Goods