school My Overview | Che... Cengage Sign In Dashboard M Connect Sign In | M... The journal entry to record the transfer of 1,600 units of Part No. 1177, with a value of $2.50 each, to work in process is Oa. Work in Process 4,000 Factory Overhead 4,000 Ob. Materials 4,000 Work in Process 4,000 Oc. Work in Process 4,000 Materials 4,000 Od. Work in Process 4,000 Cash 4,000