The Matthew Company Has the Following Information December of This

The Matthew Company has the following information December of this year:
$$\begin{array} { l r } \text { Raw materials purchases } & \$ 30,000 \\\text { Raw materials used } & 27,000 \\\text { Direct labor } & 20,000 \\\text { Actual manufacturing overhead } & 28,000 \\\text { Work-in-Process, beginning } & 30,000 \\\text { Work-in-Process, ending } & 29,500\end{array}$$ The overhead rate is 150 percent of direct labor costs. The Matthew Company uses a job costing system.
Prepare the journal entry to record the cost of goods completed and transferred to Finished Goods Inventory.