 In this presentation, we will discuss methods to calculate ending work in process and units completed in a prior presentation We went through the flow of inventory from raw materials to the finished goods inventory And then the sale of that inventory and the expense of it in the form at of Cost of goods sold as we did that you'll note that we have these items or these times We had to transfer from department A for example to department B in our process cost system And from department B to the finished goods the journal entry to transfer from department A to department B would be to credit Department A and debit department B in essence decreasing department A and increasing department B in our example We're discussing like making candy in that case We would take it out of department A once the candy is done put that into department B where the department B