Following Is a Partial Process Cost Summary for Mitchell Manufacturing's

Multiple Choice

Following is a partial process cost summary for Mitchell Manufacturing's Canning Department.
-If the units completed were transferred to the Labeling Department,what is the appropriate journal entry to transfer the direct materials?

A) Work in Process-Labeling $135,500; Work in Process-Canning $135,500.
B) Work in Process-Labeling $176,500; Work in Process-Canning $176,500.
C) Finished Goods-Labeling $135,500; Finished Goods-Canning $135,500.
D) Work in Process-Labeling $176,500; Finished Goods-Canning $176,500.
E) Finished Goods $136,000; Work in Process $136,000.