If the Two Trigger Points Are Completion of Good Finished

If the two trigger points are completion of good finished units of product and sale of finished goods,which of the following entries would be used to record cost of finished units completed under backflush costing?

A) $\begin{array} { l } \text {Finished Goods }&\$ 341,000\\ \text { Inventory Control}&\$ 244,125\\ \text {Contersion Costs Allocated }&\$96,875 \\\end{array}$

B) $\begin{array} { l } \text {Finished Good }&\$ 354,200\\ \text {Inventory: Raw Materials }&\$253,575 \\ \text {Conwersion Costs allocated }&\$100,625 \\\end{array}$

C) $\begin{array} { l } \text {Finished Goods }&\$354,200 \\ \text {Accounts Payable Control }&\$253,575 \\ \text {Conversion Costs Allocated }&\$100,625 \\\end{array}$

D) $\begin{array} { l } \text {Inventory Inventory Control }&\$244,125 \\ \text { Conversion Costs Allocated }&\$96,875 \\ \text {Finished Good }&\$341,000 \\\end{array}$