IT Engineering tranflered items with $$78,000$ of cost from the Selling Depatiene to the Folishing Departinent at the end of the period. What should the entry to record this transfer include?

$$2$h $000$ credet to Work in Frocess$-$Smelting

$$78,000$ detit bo I inished Goods inventory

$$7$A$,000$ credit to Work in Process$-$Poliative

$$28\mathrm{.}000$ debal to Work in Process$-$Smeting