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 Assembly department had total costs of $ 125,000; $ 75,000 of these costs related to items that were completed and transferred out and $ 50,000 related to unfinished items. What journal entry should be made at the end of the month for the Assembly Department? Multiple Choice Cost of Goods Sold Work-in-Process: Assembly $125,000 $125,000 Work-in-Process: Finishing Work-in-Process: Assembly $75,000 $75,000 Work-in-Process: Assembly Raw Materials $50,000 $ 50,000 Finished Goods $ 75,000 Work-in-Process: Assembly $75,000