A Firm That Has Implemented JIT Had the Following Transactions

A firm that has implemented JIT had the following transactions:
1) Materials were purchased on account for $40,000.
2) Materials were placed into production.
3) Actual direct labor costs were $6,000.
4) Actual overhead costs were $40,000.
5) Conversion costs applied were $42,000.
6) All work was completed for the month.
7) All completed work was sold.
8) The variance is recognized.
Which of the following would NOT be an entry under the backflush system, assuming the second trigger point is the completion of goods?

A) Materials and In Process Inventory 40,000
Accounts Payable 40,000
B) Work-in-Process Inventory 40,000
Materials Inventory 40,000
C) Conversion Cost Control 46,000
Wages Payable 6,000
Accounts Payable 40,000
D) Cost of Goods Sold 82,000
Finished Goods Inventory 82,000