The journal entry to record the transfer of 1,220 units of part number 1177 with a value of $1.80 each, to work in process is

a.

Materials$2,196

Work in Process$2,196

b.

Work in Process$2,196

Cash$2,196

c.

Work in Process$2,196

Materials$2,196

d.

Work in Process$2,196

Factory Overhead$2,196