The joumal entry to record the transfer of $1,110$ units of part number $1177$ with a value of $$1\mathrm{.}50$ each, to work in process is

a$.$

Work in Process

Materials

$1,665$

b$.$

Work in Process

$1,665$

Cash

$1,665$

c$.$

Materials

$1,665$

Work in Process

$1,665$

d$.$

Work in Process

$1,665$

Factory Overhead

$1,665$