As the staff accountant at Diablo Manufacturing, you have been asked to prepare the journal entries associated with a recently completed custom order (#720). You have the following information from which to prepare the journal entries:

Materials purchased	$1,500
Direct materials used for #720	1,200
Indirect labor used for #720	250
Direct labor incurred for #720	850
Overhead applied to #720	1,000

What would be the account and amount of the debit in the journal entry to record Cost of Goods Manufactured for order #720?

Select one:

a. Work-in-process inventory, $3,050

b. Finished goods inventory, $3,050

c. Work-in-process inventory, $3,300

d. Finished goods inventory, $3,300