14. The cost of production of completed and finished goods during the period amou to $ 400,000 and the finished products shipped to customers had total production cost $ 337,000. From the following, select the entry to record the transfer of costs from fini goods to Cost of Goods Sold. (2 pts) A. COGS 337,000 Finished Goods Shipped to customers. 337,000 B. Finished Goods 337,000 Work in Process Finished all jobs on the line. 337,000 C. Work in Process 400,000 Finished Goods Finished all jobs on the line 400,000 D. Work in Process 337,000 337,000 Finished Goods Shipped to customers