Department 1 completed work on 500 units and transferred them to department 2. the cost of the units wasâ $750. what is the journal entry to record theâ transfer? date accounts and explanation debit credit a. work-in-process inventory-dept. 1 750 work-in-process inventary-debit. 2 750 b. work-in-process inventory-dept. 2 750 work-in-process inventary debit. 1 750 c. work-in-process inventary-dept. 2 750 cost of goods sold 750 d. cost of goods sold 750 work-in-process inventory-dept. 1 750

B. Work-in-Process Inventory-Dept. 2 750 Work-in-Process Inventary Debit. 1 750

Explanation:

The journal entry to record this transaction is shown below:

Work-in-Process Inventory A/c - Department 2 $750

               To Work-in-Process Inventory A/c - Department 1 $750

(Being the completed units are transferred)

For recording this transaction we debited the work in process department 2 and credited the work in process department 1

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