AM Wed Dec 11 85% - v2.cengagenow.com nah Davenport University Content CengageNOWv2 Online teaching... Ch. 19 Ceng. Quiz - 510 The cost of production of completed and transferred goods during the period amounted to $540,000, and the finished products shipped to customers had total production costs of $375,000. The entry to record the transfer of costs from work in process to finished goods is Oa. Finished Goods 375,000 Work in Process 375,000 Ob. Finished Goods 540,000 Work in Process 540,000 Oc. Work in Process 540,000 Finished Goods 540,000 Od. Work in Process 375,000 Finished Goods 375,000