Which of the Following Journal Entries Is Correct If Scrap $\quad$

Which of the following journal entries is correct if scrap is being incurred and sold for all jobs in common in the amount of $600?

A) Cash $\quad$$\$ 600$
Work-in-Process Inventory $\quad$$\$ 600$
B) Cash $\quad$$\$ 600$
Finished Goods Inventory $\quad$$\$ 600$
C) Cash $\quad$$\$ 600$
Factory Overhead $\quad$$\$ 600$
D) $\begin{array} { l c l } \text { Cash } & \$ 600 & \\\text { Work-in-Process Inventory } & \$ 200 \\\text { Finished Goods Inventory } & \$ 200 \\\text { Factory Overhead } & \$ 200\end{array}$