The journal entry to record the transfer of 1,000 units of part number 1177 with a value of $1.50 each, to work in process is 0 a. Work in Process Cash Ob. Work in Process $1,500 $1,500 $1,500 $1,500 $1,500 $1,500 Factory Overhead Materials Work in Process Oc. Work in Process $1,500 Od. Materials $1,500