The journal entry to record the transfer of $1,200$ units of part number $1177$ with a value of $$1\mathrm{.}60$ each, to work in process is

a$.$

Account Debit Credit

Work in Process $1,920$

Factory Overhead $1,920$

b$.$

Account Debit Credit

Work in Process $1,920$

Materials $1,920$

c$.$

Account Debit Credit

Materials $1,920$

Work in Process $1,920$

d$.$

Account Debit Credit

Work in Process $1,920$

Cash $1,920$