The journal entry to record the transfer of 1,000 units of part number 1177 with a value of $1.30 each, to work in process is Oa. Work in Process 1,300 Factory Overhead 1,300 Ob. Materials 1,300 Work in Process 1,300 Oc. Work in Process 1,300 Materials 1,300 Od. Work in Process 1,300. Cash 1,300