The Cost of Production of Completed and Transferred Goods During

The cost of production of completed and transferred goods during the period amounted to $540,000, and the finished products shipped to customers had total production costs of $375,000. The entry to record the transfer of costs from work in process to finished goods is

A) Finished Goods Work in Process 375,000
375,000
B) Finished Goods Work in Process 540,000
540,000
C) Work in Process Finished Goods 540,000
540,000
D) Work in Process Finished Goods 375,000
375,000