T Engineering transferred items with $$28,000$ of cost from the Smelting Department to the Polishing Department at the end of the period. What should the entry to record this transfer include?

Select answer from the options below

$$28,000$ credit to Work in Process$$Smelting

$$28,000$ credit to Work in Process$$Polishing

$$28,000$ debit to Finished Goods Inventory

$$28,000$ debit to Work in Process$$Smelting