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 Shaping department to Finished Goods Inventory includes a Mutiple Choice Credit to Work in Process Inventory-Shaping for $361,000 Credit to Raw Materials Inventory for $361,000 Debt to Raw Materials Inventory for $361,000 Credit to Finished Goods Inventory for $361,000 Debit to Work in Process Inventory-Shaping for $361,000