A manufacturer completed the production of goods costing $361,000 and transferred them to finished goods. The journal entry to record the transfer of units from the Shape to Finished Goods Inventory includes a Multiple Choice Crede to Work in Process Inventory-Shaping for $30,000 Credit to Raw Materials Inventory for $301,000 Debit to Raw Materues Inventory for $361000 Credt to Finished Goods invertory for $361000 Debt to Work in Process Invertory-Shaping for $361000