In a job costing system,the dollar amount in the journal entry that transfers the costs of jobs from Work-in-Process Inventory to Finished Goods Inventory is the sum of the costs charged to all jobs:

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The journal entry that transfers the costs of jobs from Work-in-Process Inventory to Finished Goods Inventory is made when the job is completed. Therefore, the dollar amount in the journal entry is the sum of the costs charged to all the jobs that were completed during the period. Jobs that are in process or started in process during the period are not yet completed and their costs are still in the Work-in-Process inventory account. Jobs that are sold during the period do not affect the transfer of costs from Work-in-Process Inventory to Finished Goods Inventory.

In a Job Costing System,the Dollar Amount in the Journal