Brandon, Inc. completed manufacturing Job $11.$ It included $$5,700$ of direct materials cost, $$1,600$ of direct labor cost, and $$700$ of allocated manufacturing overhead. Which of the following is the correct joumal entry needed to record the completed job?

A$.$ Finished Goods Inventory $8,000$

Cost of Goods Sold

B$.$ Work$-$in$-$Process Inventory

$7,300$

Cost of Goods Sold

$7,300$

c$.$ Finished Goods Inventory

$8,000$

$8,000$

Work $-$ in $-$ Process Inventory

$8,000$

D$.$ Work $-$ in $-$ Process Inventory

$8,000$

Finished Goods Inventory

$8,000$