The cost of work in process in Department B at October 1 is $30,000, and the cost of work in process at October 31 is $36,000. Using the format below, record for the month of October: (Enter negative amounts using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) (a) The transfer of production from Department A to B. (b) The manufacturing costs incurred by Department B. (c) The transfer of completed units from Department B to the Finished Goods Inventory warehouse