A process$-$costing system was used to transfer completed production from Department number $1$ to Department number $2$ for further work. Which of the following best describes the account that would be credited to record this transfer?

Multiple Choice

Finished$-$Goods Inventory: Department number $1$

Work$-$in$-$Process Inventory: Department number $2$

Cost of Goods Transferred

Work$-$in$-$Process Inventory: Department number $1$

Finished$-$Goods Inventory: Department number $2$