will Black Hills Manufacturing has two processing departments, Department 1 and Department II. During the year, direct materials worth 538,000 purchased on account were assigned to Department 1. At the end of the year, when the production cost report for Department I was prepared, Bu Hills assigned $40,000 to the units transferred from Department I to Department il. The journal entry to record the transfer of units to Departmen o debit Work-in-process inventory--Department for $38,000 and credit Work In Process Inventory --Department Il for $38,000 O debit Work-in-Process Inventory-Department 11 for $40,000 and credit Work-in-Process Inventory-Department I for $40,000 debit Work in Process Inventory-Department I for $40,000 and credit Work-in-Process Inventory--Department il for $40,000 debit Work-in-Process Inventory Department il for $38,000 and credit Work in Process Inventory --Department for $38,000