Atlantic Manufacturing Company Uses Standard Costing Methodology in Their Journal

Atlantic Manufacturing Company uses standard costing methodology in their journal entries and accounts. Atlantic produced 3,000 units of product during the month. Data on standard costs and
Actuals are as follows:

The journal entry to transfer the cost to Finished goods from Work in process is to:

A) debit WIP $117,600, credit Finished goods $117,600.
B) debit Finished goods $117,000, credit WIP $117,000.
C) debit WIP $117,600, credit Finished goods $117,000, credit WIP variance $600.
D) debit WIP $117,000, credit Finished goods $117,600, debit WIP variance $600.