A company has 3 processing departments: Mixing, Baking, and Cooling with products being completed in that order. Which of the following journal entries properly shows the transfer of costs once processing in the final department is complete under process costing?

Finished Goods	xx
WIP - Mixing	xx

WIP - Baking	xx
WIP - Mixing	xx

Finished Goods	xx
WIP - Cooling	xx

WIP - Cooling	xx
Finished Goods	xx