When units are transferred from one production process to another,the journal entry will include a debit and a credit to two different Work-in-Process Inventory accounts.

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This is true because when units are transferred from one production process to another, the Work-in-Process Inventory accounts for both processes are impacted. The account for the first process is credited and the account for the second process is debited. This reflects the movement of costs from one process to another as the units move through production.

When Units Are Transferred from One Production Process to Another,the