Speakeasy Co There Were No Work in Process Inventories and 1,000 Podiums

Speakeasy Co. manufactures podiums. Production consists of three processes: cutting, assembly, and finishing. The following costs are given for May:
$$\begin{array} { | l | c | c | c | } \hline & \text { Cuttine } & \text { Assembly } & \text { Finishine } \\\hline \text { Direct materials } & \mathbf {\$ 7 , 0 0 0 } & \mathbf { 1 0 , 0 0 0 } & \mathbf { \$ 3 , 0 0 0 } \\\hline \text { Direct labour } & 3,000 & 14,000 & 2,000 \\\hline \text { Applied averhead } & 4,000 & 5,000 & 6,000 \\\hline\end{array}$$
There were no work in process inventories and 1,000 podiums were produced.
-Refer to the figure.What would be the journal entries to record the transfer of goods from process to process?

A) $$\begin{array} { l c c } \text { Work in Process-Assembly } & 14,000 & \\\quad\quad\quad\quad\text { Work in Process-Cutting } & &14,000 \\\text { Work in Process-Finishing } & 43,000 & \\\quad\quad\quad\quad\quad\text { Work in Process-Assembly } && 43,000 \\\text { Finished Goods } & 54,000 & \\\quad\quad\quad\quad\quad\quad\text { Work in Process-Finishing } & &54,000\end{array}$$
B) $$\begin{array} { l c c } \text { Work in Process-Assembly } & 29,000 & \\\quad\quad\quad\quad\text { Work in Process-Cutting } && 29,000 \\\text { Work in Process-Finishing } & 11,000 \\\quad\quad\quad\quad\text { Work in Process-Assembly } && 11,000 \\\text { Finished Goods }&54,000 \\\quad\quad\quad\text { Work in Process-Finishing }&&54,000\end{array}$$
C) $$\begin{array} { l c c } \text { Work in Process-Cutting } & 14,000 \\\quad\quad\quad\quad\quad\quad\quad\text { Raw Materials } & & 14,000\\\text { Work in Process-Assembly } & 29,000 \\\quad\quad\quad\text { Raw materials }&& 29,000 \\\text { Work in Process-Finishing } & 11,000 \\\quad\quad\quad\text { Raw materials }&& 11,000\\\end{array}$$
D) $$\begin{array} { l c c } \text { Work in Process-Assembly } & 14,000 & \\\quad\quad\quad\quad\text { Work in Process-Cutting } & &14,000 \\\text { Work in Process-Finishing } & 11,000 & \\\quad\quad\quad\quad\quad\text { Work in Process-Assembly } && 11,000 \\\text { Finished Goods } & 29,000 & \\\quad\quad\quad\quad\quad\quad\text { Work in Process-Finishing } & &29,000\end{array}$$