Record the journal entry to account for the transfer of units completed out of the WIP Inventory$-$Machining account consistent with $(1)$ the FIFO method and $(2)$ the weighted$-$average method. $($Credit account titles are astratically inderted when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for th account tities and enter O for the amounts. List all debit entries before credit entries.$)$