Caltran Company Completed Manufacturing Job 445 B) C) D)

Caltran Company completed manufacturing Job 445.It included $920 of direct materials cost,$1440 of direct labour cost and $860 of allocated overhead.Which of the following is the correct journal entry needed to record the completed job?

A) $$\begin{array} { | c | l | l | } \hline \text { Work in process inventory } & 115,000 & \\\hline \text { Cost of sales } & & 115,000 \\\hline\end{array}$$
B) $$\begin{array} { | c | l | l | } \hline \text { Finished goods inventory } & 3220 & \\\hline \text { Work in process inventory } & & 3220 \\\hline\end{array}$$
C) $$\begin{array} { | c | l | l | } \hline \text { Finished goods inventory } & 3220 & \\\hline \text { Materials inventory } & & 3220 \\\hline\end{array}$$
D) $$\begin{array} { | c | l | l | } \hline \text { Work in process inventory } & 3220 & \\\hline \text { Finished goods inventory } & & 3220 \\\hline\end{array}$$