2 4 A manufacturer completed the production of goods costing $367,000 and transferred them to finished goods. The journal entry to record the transfer of units from the Shaping department to Finished Goods Inventory includes a Multiple Choice Debit to Work in Process Inventory-Shaping for $367,000. Credit to Raw Materials Inventory for $367,000. Debit to Raw Materials Inventory for $367,000 Credit to Finished Goods Inventory for $367,000 Credit to Work in Process Inventory-Shaping for $367,000