Candle Company has two sequential processing$$ departments: Assembly and Shaping. The Shaping Department reports the following information. Conversion costs are applied evenly throughout the process.

Beginning WIP Inventory

$9,000$ units

Transferredminusin costs in beginning WIP Inventory

$ $91$ comma $000$

Direct materials costs in beginning WIP Inventory

$$$$25,600$

Conversion costs in beginning WIP Inventory

$$$$23,750$

Units transferredminusin

$47,000$ units

Transferredminusin costs

$ $650$ comma $000$

Units completed

$43,000$

Costs$$ added: materials

$$$$155,040$

Costs$$ added: conversion

$$$$230,710$

Ending WIP Inventory

$13,000$ units

$(50\%$ complete for materials and$40\%$ complete for$$ conversion$)$

What would have been the journal entry to record the transfer of product from the assembly department to the Shaping$$ Department?

Question content area bottom

Part $1$

A$.$

WIPlong dashShaping $($Dr$)$; WIPlong dashAssembly $($Cr$)$$$741$ comma $000$

B$.$

WIPlong dashAssembly $($Dr$)$; WIPlong dashShaping $($Cr$)$$$741$ comma $000$

C$.$

WIPlong dashShaping $($Dr$)$; WIPlong dashAssembly $($Cr$)$$$650$ comma $000$

D$.$

WIPlong dashAssembly $($Dr$)$; WIPlong dashShaping $($Cr$)$$$650$ comma $000$