A company has a factory with three production departments: Machining, Finishing, and Assembly. The manufacturing process flows as follows: Machining >> Finishing >> Assembly >> Finished Goods. In March, the Machining department had total costs of $ 65,000; $ 60,000 of these costs related to items that were completed and transferred out and $ 5,000 related to unfinished items. What journal entry should be made for the ending inventory in the Machining department? Multiple Choice Work-in-Process: Machining $5,000 Raw Materials $5,000 No JE is required Work-in-Process: Machining Factory Overhead $5,000 $5,000 Finished Goods $ 5,000 Work-in-Process: Machining $5,000