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 1 to Department II. The journal entry to record the transfer of units to Department II will:

Select one:

A. debit Work-in-Process InventoryDepartment I for $46,000 and credit Work-in-Process InventoryDepartment II for $46,000.

B. debit Work-in-Process InventoryDepartment II for $46,000 and credit Work-in-Process InventoryDepartment I for $46,000.

C. debit Work-in-Process InventoryDepartment II for $38,000 and credit Work-in-Process InventoryDepartment I for $38,000.

D. debit Work-in-Process InventoryDepartment I for $38,000 and credit Work-in-Process InventoryDepartment II for $38,000.