AVC Company has finished 200 units with a total standard direct materials costs of $18.000 and total standard conversion costs of $5.000. Under a just-in-time costing system, the journal entry that is recorded for the 200 completed units moved to Finished Goods Inventory is 23.000 18,000 5,000 23,000 O A. Finished Goods Inventory Raw and In-Process Inventory Conversion Costs OB. Finished Goods Inventory Cash OC. Finished Goods Inventory Conversion Costs Accumulated Deprecation 23.000 23.000 18.000 5,000 23,000 D. Conversion Costs Accounts Payable Accumulated Depreciation 18.000 5.000