Rankin Food Products Produces Cane Sugar Syrup in Bulk Quantities

Rankin Food Products produces cane sugar syrup in bulk quantities, and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. Using process costing analysis, Rankin determined that the cost of the units completed and transferred out of the Mixing Department during the month was $11,000. Which of the following is the correct journal entry to record the cost of the units completed and transferred out to the next department?

A) Debit $11,000 to Finished goods inventory, credit $11,000 to Work in process - Mixing
B) Debit $11,000 to Work in process - Refining, credit $11,000 to Work in process - Mixing
C) Debit $11,000 to Work in process - Refining, credit $11,000 to Materials inventory
D) Debit $11,000 to Work in process - Mixing, credit $11,000 to Work in process - Refining