AVC Company has finished 200 units with a total standard direct materials costs of $12,000 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 A. Finished Goods Inventory 17,000 Cash 17,000 O B. Conversion Costs 17,000 Accounts Payable 12,000 Accumulated Depreciation 5,000 O C. Finished Goods Inventory 17,000 Raw and In - Process Inventory 12,000 Conversion Costs 5,000 O D. Finished Goods Inventory 17,000 Conversion Costs 12,000 Accumulated Deprecation 5,000