Ruddick Corporation Is a Manufacturer That Uses Job-Order Costing $\begin{array}{lr}\text {Cost of goods manufactured. }&\$1,486,000\\\text {Cost of goods sold (unadjusted). }&\$1,337,000\\\end{array}$

Ruddick Corporation is a manufacturer that uses job-order costing.The company has supplied the following data for the just completed year:
$\begin{array}{lr}\text {Cost of goods manufactured. }&\$1,486,000\\\text {Cost of goods sold (unadjusted) . }&\$1,337,000\\\end{array}$
The journal entry to record the transfer of completed goods from Work in Process to Finished Goods is:

A) $\begin{array}{lr}\text {Finished Goods . }&1,337,000\\\text {Work in Process }&&1,337,000\\\end{array}$

B) $\begin{array}{lr}\text { Finished Goods.}&1,486,000\\\text {Work in Process }&&1,486,000\\\end{array}$

C) $\begin{array}{lr}\text {Work in Process }&1,337,000\\\text {Finished Goods }&&1,337,000\\\end{array}$

D) $\begin{array}{lr}\text {Work in Process }&1,486,000\\\text {Finished Goods }&&1,486,000\\\end{array}$