The yournal entry to record the transfer of 1,200 units of Part No. 1177, with a value of $1.60 each, to work in process is Oa. Work n Process Ob. Work in Process Oc. Work in Process Od. Materials $1,920 $1,920 $1,920 1,920 Factory Overhead $1,920 $1,920 $1,920 Cash Work in Process $1,920 All work saved. 20 F8 19 F10 F7 F3 F5 7