The journal entry to record the transfer of 1,190 units of Part No. 1177, with a value of $1.20 each, to work in process is $1,428 $1,428 $1,428 $1,428 Oa. Work in Process Factory Overhead Ob. Work in Process Cash Oc. Work in Process Materials Od. Materials Work in Process $1,428 $1,428 $1,428 $1,428