Altima, Inc finished Job A40 on the last working day of the year It utilized $380 of direct materials and $2,030 of dired labor. Altima uses a predetermined overhead allocation rate based on direct labor costs, which has been fixed at 40% The entry to record the completion of the job should involve a O A debit to Finished Goods Inventory 53,222 and a credit to Materials inventory $3,222 O B. debit to Finished Goods Inventory $3,222 and a credit to Work - In - Process Inventory 53 222 OC. debit to Cost of Goods Sold $3,222 and a credit to Finished Goods Inventory $3,222 OD. debit to Work - in - Process Inventory 53 222 and a credit to Finished Goods Inventory $3,222