In a process cost system, the cost of completed production in Department A is transferred to Department B by which of the following entries? a. debit Finished Goods—Dept. A; credit Work in Process—Dept. B b. debit Work in Process—Dept. B; credit Work in Process—Dept. A c. debit Work in Process—Dept. B; credit Finished Goods—Dept. A d. debit Work in Process—Dept. B; credit Cost of Goods Sold—Dept. A