Knowledge Check 01 When the production process is complete in process costing, the completed goods and the accumulated costs are transferred across departments using a journal entry that includes the following: O A debit to the Finished Goods Inventory account and a credit to the Work in Process account for the first department in the series of processes. O A debit to the Finished Goods Inventory account and a credit to the Work in Process account for the final department in the series of processes O A debit to the Work in Process Inventory account for the first department in the series of processes and a credit to the Finished Goods Inventory account. O A debit to the Work in Process Inventory account for the final department in the series of processes and a credit to the Finished Goods Inventory account