The journal entry that records the transfer of units from Department A to the next processing department, Department B, will include a debit to:

A. Work in Process Inventory for Department B and credit to Raw Materials Inventory.

B. Work in Process Inventory for Department A and a credit to Work in Process Inventory for Department B.

C. Work in Process Inventory for Department B and a credit to Work in Process Inventory for Department A.

D. Finished Goods Inventory and a credit to Work in Process inventory for Department A.