The completed units are transferred from Department 3 (the last department) to the finished goods store room. The journal entry for this transfer would be: A) (Debit) Finished goods and (Credit) Work in process - Department 3 B (Debit) Cost of goods manufactured and (Credit) Work in process - Department 3 C (Debit) Work in process - Department 3 and (Credit) Finished goods D) (Debit) Work in process - Department 3 and (Credit) Production