The journal entry to record the transfer of $1,040$ units of part number $1177$ with a value of $$1\mathrm{.}20$ each, to work in process is

a$.$

$\backslash$table$[[\backslash$table$[[$Work in Process$],[$Materials$]],1,248,],[$b$.,,1,248],[$Work in Process,,$],[$Factory Overhead,$1,248,]]$

c$.$

$\backslash$table$[[$Work in Process,$1,248],[$Cash$,1,248]]$

d$.$

Materials

$1,248$

Work in Process

$1,248$