Caltran, Inc B) C) D)

Caltran, Inc. completed manufacturing Job 445. It included $310 of direct materials cost, $1220 of direct labor cost, and $560 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job?

A) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 2090 & \\\hline \text { Finished Goods Inventory } & & 2090 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 2090 & \\\hline \text { Materials Inventory } & & 2090 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 1530 & \\\hline \text { Cost of Goods Sold } & & 1530 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 2090 & \\\hline \text { Work-in-Process Inventory } & & 2090 \\\hline\end{array}$$