A manufacturer completed the production of goods costing $351,000 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 InventoryShaping for $351,000.

Credit to Work in Process InventoryShaping for $351,000.

Credit to Finished Goods Inventory for $351,000.

Debit to Raw Materials Inventory for $351,000.

Credit to Raw Materials Inventory for $351,000.