Tabor Manufacturing has two processing departments, Department A and Department B. During the year, direct materials worth $138,000 purchased on account were assigned to Department A. At the end of the year, when the production cost report for Department A was prepared, the company assigned $140,000 to the units transferred from Department A to Department B. The journal entry to record the transfer of units to Department B will O O O A. debit Work-in-Process Inventory-Department A for $140,000 and credit Work-in-Process Inventory-Department B for $140,000 B. debit Work-in-Process Inventory-Department A for $138,000 and credit Work-in-Process Inventory-Department B for $138,000 C. debit Work-in-Process Inventory-Department B for $140,000 and credit Work-in-Process Inventory-Department A for $140,000 OD. debit Work - in - Process Inventory-Department B for $138,000 and credit Work - in - Process Inventory-Department A for $138,000