Caltran,Inc B) C) D)

Caltran,Inc.completed manufacturing Job 445.It included $390 of direct materials cost,$1,220 of direct labor cost,and $500 of allocated manufacturing overhead.Which of the following is the correct journal entry needed to record the completed job?

A) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 2,110 & \\\hline \text { Finished Goods Inventory } & & 2,110 \\\hline\end{array}$$
B) $$\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 2,110 & \\\hline \text { Materials Inventory } & & 2,110 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Work-in-Process Inventory } & 1,610 & \\\hline \text { Cost of Goods Sold } & & 1,610 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Finished Goods Inventory } & 2,110 & \\\hline \text { Work-in-Process Inventory } & & 2,110 \\\hline\end{array}$$