Which of the Following Would Be Used to Transfer the Cost

Which of the following would be used to transfer the cost of completed goods during the period to the Finished Goods account?

A) Credit to Raw Materials Inventory.
B) Credit to Work in Process Inventory.
C) Debit to Manufacturing Overhead.
D) Credit to Manufacturing OverheaD.
When a job is completed, its total manufacturing cost is transferred out of Work in Process Inventory with a credit and into Finished Goods Inventory with a debit.