Acme Company uses process costing and has three sequential processing

departments: Departments A$,$ B$,$ and C$.$ During the current month, the balance of

Department B$\text{'}$s beginning work in process $($WIP$)$ inventory is $$14,800,$ which

includes $$7,100$ of transferred in costs. During the month, direct material costs

added are $$15,200,$ conversion costs incurred are $$19,300,$ and transferred$-$in

costs are $$31,500.$ The balance of Department B$\text{'}$s ending WIP inventory is

$$16,100.$ What is the journal entry to record the transfer of units from

Department A to Department B during the current month?

Debit WIP$-$Dept A $$31,500$ and Credit WIP$-$Dept B $$31,500$

Debit WIP$-$Dept B $$38,600$ and Credit WIP$-$Dept A $$38,600$

Debit WIP$-$Dept A $$38,600$ and Credit WIP$-$Dept B $$38,600$

Debit WIP$-$Dept B $$31,500$ and Credit WIP$-$Dept A $$31,500$

None of the above