The WIP 1 - Cutting account added costs of $20,000 direct materials and $14,300 of manufacturing overhead. If 100% of direct materials and 65% of conversion costs were complete at the end of the period and being transferred to WIP 2 - Assembling, the journal entry would be:

Select one:

a. DR: WIP 2 - Assembling 29,295, CR: WIP 1 - Cutting 29,295

b. DR: WIP 1 - Cutting 29,295, CR: WIP 2 - Assembling 29,295

c. DR: WIP 2 - Assembling 34,300, CR: WIP 1 - Cutting 34,300

d. DR: WIP 1 - Cutting 34,300, CR: WIP 2 - Assembling 34,300