$500 of raw materials are still in the warehouse at the end of the period. Which journal entry appropriately backflushes costs to inventory accounts? Debit: COGS $9,860 Credit: Finished Goods $7,560 Credit: RIP $2,300 Debit: Finished Goods $7,560 Debit: RIP $2,300 Credit: COGS $9,860 Debit: Finished Goods $7,560 Debit: WIP $1,800 Debit: RM $500 Credit: COGS $9,860 Debit: COGS $9,860 Credit: Finished Goods $7,560 Credit: WIP $1,800 Credit: RM $500