When a Job or Goods Are Completed

When a job or goods are completed,

A) its cost is removed from the Work in Process Inventory account and added to Cost of Goods Sold.
B) the Finished Goods account is debited and the Work in Process Inventory account is credited.
C) its costs are removed from the Finished Goods account and added to Cost of Goods Sold.
D) the Cost of Goods Sold account is debited and the Work in Process account is credited.