Leandro Corp There Were No Work in Process Inventories and 1,000 Podiums

Leandro Corp. manufactures wooden desks. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for April: $$\begin{array} { | l | r | r | r | } \hline &{ \text { Cutting } } & { \text { Assembly } } & { \text { Finishing } } \\\hline \text { direct materials } & \$ 7,000 & \$ 10,000 & \$ 3,000 \\\hline \text { direct labor } & 3,000 & 14,000 & 2,000 \\\hline \text { applied overhead } & 4,000 & 5,000 & 6,000 \\\hline\end{array}$$ There were no work in process inventories and 1,000 podiums were produced.
Record the journal entries to record the transfer of goods from process to process. a. Work in Frocess - Assembly 14,000
Work in Frocess - Cutting 14,000
Work in Frocess - Finishing 43,000
Work in Frocess - Assembly 43,000
Finished Goods 54,000
Work in Frocess - Finishing 54,000

b. Work in Frocess - Assembly 29,000
Work in Frocess - Cutting 29,000
Work in Frocess - Finishing 11,000
Work in Frocess - Assembly 11,000
Finished Goods 54,000
Work in Frocess - Finishing 54,000

c. Work in Frocess - Cutting 14,000
Raw Materials 14,000
Work in Frocess - Assembly 29,000
Raw materials 29,000
Work in Frocess - Finishing 11,000
Raw Materials 11,000

$\text { d. none of the above }$