A Firm That Has Implemented JIT Had the Following Transactions $\begin{array}{ll}\text { Materials and In Process Inventory } & 40,000 \\\quad \text { Accounts Payable } & 40,000\end{array}$

A firm that has implemented JIT had the following transactions:
1. Materals were purchased an account for $40,000
2. Materials were placed inta production.
3. Actual direct labour costs were $6,000.
4. Actual averhead costs were $40,000.
5. Conversion costs applied were $42,000.
6. All work was completed for the month.
7. All completed work was sald.
8. The variance is recoprized.
-Refer to the figure.Which of the following would NOT be an entry under the back flush system,assuming the second trigger point is the completion of goods?

A) $\begin{array}{ll}\text { Materials and In Process Inventory } & 40,000 \\\quad \text { Accounts Payable } & 40,000\end{array}$
B) $\begin{array}{ll}\text { Work-in-Process Inventory } & 40,000 \\\text { Materials Inventory } && 40,000\end{array}$
C) $\begin{array}{lr}\text { Conversion Cost Control } & 46,000 \\\text { Wages Payable } && 6,000 \\\text { Accounts Payable } && 40,000\end{array}$
D) $\begin{array}{ll}\text { Cost of Goods Sold } & 82,000 \\\quad \text { Finished Goods Inventory } & &82,000\end{array}$