Tony Manufacturing assigned $150,000 to the units transferred from Department A to Department B. The journal entry to record the transfer of the cost of the units to Department B will A. debit Work-in-Process Inventory-Department B for $150,000 and credit Work-in-Process Inventory-Department A for $150,000 OB. debit Finished Goods Inventory for $150,000 and credit Work-in-Process Inventory-Department A for $150,000 C. debit Work-in-Process Inventory-Department A for $150,000 and credit Finished Goods Inventory for $150,000 D. debit Work-in-Process Inventory-Department A for $150,000 and credit Work-in-Process Inventory-Department B for $150,000