The journal entry to record the transfer of 1,270 units of Part No. 1177, with a value of $1.40 each, to work in process is $1.778 $1,778 $1,778 $1,778 Oa. Work in Process Cash Ob. Materials Work in Process Oc. Work in Process Materials Od. Work in Process Factory Overhead $1,778 $1.778 S1.778 $1,778 Previous Next