) Nevada Manufacturing has two processing departments, Department I and Department II. During 2014, direct materials worth $38,000 purchased on account were assigned to Department I. At the end of 2014, when the production cost report for Department 1 was prepared, Nevada assigned $46,000 to the units transferred from Department I to Department II. The journal entry to record the transfer of units to Department II will A) debit Work-in-Process Inventory-Department II for $46,000 and credit Work-in-Process B) debit Work-in-Process Inventory-Department I for $46,000 and credit Work-in-Process C) debit Work-in-Process Inventory-Department I for $38,000 and credit Work-in-Process D) debit Work-in-Process Inventory-Department II for $38,000 and credit Work-in-Process Inventory-Department I for $46,000 Inventory-Department II for $46,000 Inventory-Department II for $38,000 Inventory-Department I for $38,000