Potato Chips, Inc. produces chips in large batches and uses a process costing system to track costs. Three departments are involved in the production processSlicing, Cooking, and Packaging. Assume goods with product costs of $39,000 were transferred from the Cooking Department to the Packaging Department. The journal entry to record this includes a debit to______area and a credit to _____ area.

Work in process inventory Cooking 39,000

Manufacturing overhead 39,000

Finished goods inventory 39,000

Work in process inventory Packaging 39,000