Sheridan industries uses a process cost system. Products are processed first by Department A then by Departyuent B, before bein transferred to the finbhed goods warehouse. Shown below is the cost information for Department 8 during ti fonthof Octobei The cost of work in process in Departmest B at Otober 1 is $23,000, and the cost of work in proces ic October 31 is $2, 400 -45 or parentheses es. (45) (a) The transfer of yroduction from Department A to B. (b) The manufacturing costs incurred by Department B. (c) The transfer of completed units froen Department B to the Finished Goods inventory wareh as: eTextbook and Media Assistanke Used