The journal entry to record the transfer of 1,600 units of part number 1177 with a value of $2.50 each, to work in process is:
a. Work in Process 4,000
Factory Overhead 4,000
b. Work in Process 4,000
Materials 4,000
c. Work in Process 4,000
Cash 4,000
d. Materials 4,000
Work in Process 4,000
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