Multiple Choice Question The journal entry to record the transfer of units from one department to the next is to: O debit Finished Goods Inventory and credit Work in Process Inventory - Dept. 2 O debit Cost of Goods Sold and credit Work in Process Inventory - Dept. 1 O debit Work in Process Inventory - Dept. 1 and credit Work in Process Inventory - Dept. 2 O debit Work in Process Inventory - Dept. 2 and credit Work in Process Inventory - Dept. 1