Here Is Some Basic Data for Callor Corporation -The Journal Entry to Record the Cost of Jobs Sold

Here is some basic data for Callor Corporation: $\begin{array}{|l|r|l|r|}\hline \text { Beginning raw materials inventory } & \$ 36,000 & \text { Beginning work in process inventory } & 64,000 \\\hline \text { Beginning finished goods inventory } & 54,000 & \text { Cost of materials purchased } & 148,000 \\\hline \text { Cost of direct materials requisitioned } & 85,000 & \text { Direct labor incurred } & 135,000 \\\hline \text { Actual manufacturing overhead } & 162,000 & \text { Completed goods } & 295,000 \\\hline \text { Cost of goods sold } & 260,000 & \begin{array}{l}\text { Manufacturing overhead rate (\% of } \\\text { direct labor) }\end{array} & 125 \% \\\hline\end{array}$

-The journal entry to record the cost of jobs sold would include a:

A) debit to finished goods inventory for $295,000.
B) credit to finished goods inventory for $295,000.
C) debit to cost of goods sold for $295,000.
D) credit to finished goods inventory for $260,000.