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