Calculator 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. Work in Process 375,000 Finished Goods 375,000 c. Work in Process 540,000 Finished Goods 540,000 O d. Finished Goods 540,000 Work in Process 540,000