Figure 6-1 the Sinbad Company Has the Following Information for the Assembly

Figure 6-1 The Sinbad Company has the following information for the Assembly Department for October 2014:
Overhead rate is 200 percent of direct labor costs.
Allen Company uses a process costing system for the Assembly Department.
Refer to Figure 6-1. The journal entry to record goods completed and transferred out of the Assembly Department would include a

A) debit to Finished Goods Inventory for $125,000.
B) credit to Materials Inventory for $125,000.
C) debit to Work in Process-Assembly Department for $125,000.
D) debit to Work in Process-Finishing Department for $125,000.