36. A company has two sequential processing departments: Mixing and Forming. In the Mixing Department, the process costing procedure assigned $10,000 in Mixing to units in ending WIP and $80,000 in Forming department to units completed and transferred out. What journal entry is needed as a result of transfer form Mixing to Forming (1.5 Points) b. Debit WIP-Mixing Department: $80,000; credit WIP-Forming Department: $80,000 c. Debit WIP-Forming Department: $10,000; credit WIP-Mixing Department: $10,000. a. Debit WIP-Mixing Department: $10,000; credit WIP-Forming Department: $10,000. d. Debit WIP-Forming Department: $80,000; credit WIP-Mixing Department: $80,000