Satellite Manufacturing is a company that manufactures satellite parts. The two departments in the company include the Placement Department and the Organization Department. The managerial accountant assigned total costs to units completed and to units in ending Work in Process Inventory and reported the following information: Satellite Manufacturing Placement Department Month Ended July 31, 20XX Direct Conversion Total Materials Costs $0.30 $2.00 $46,000 Units completed and transferred out (20,000) Units in ending Work In Process Inventory (5,000) Direct materials $1,000 $0.50 $500 Conversion costs $4,300 $4,300 Total cost of ending Work In Process $4,800 Inventory Total costs accounted for $50,800 Which of the following journal entry is needed to transfer the costs? - O A. Work in Process Inventory Placement Department $46,000 Work in Process Inventory Organization Department $46,000 O B. Work in Process Inventory Organization Department $46,000 Work in Process Inventory - Placement Department $46,000 - OC. Accounts Payable Placement Department $46,000 Accounts Payable Organization Department $46,000 OD. Accounts Receivable Placement Department $46,000 Accounts Receivable-Organization Department $46,000