Rexar had $1,000$ units in beginning inventory before starting $9,500$ units and completing $8,000$ units. The beginning work in process inventory consisted of $$5,000$ in materials and $$8,500$ in conversion costs before $$16,000$ of materials and $$18,500$ of conversion costs were added during the month. The ending WIP inventory was $100\%$ complete with regard to materials and $40\%$ complete with regard to conversion costs. Prepare the journal entry to record the transfer of inventory from the manufacturing department to the finished goods department.