Caltrain, Inc completed manufacturing Job 445. It included $310 of direct materials cost, $1,220 of direct labor cost, and $560 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job?

1,530 Cost of Goods Sold OB. Finished Goods Inventory 2,090 Work-in-Process Inventory 2,090 2,090 2,090 O C. Work-in-Process Inventory 2,090 O D. Finished Goods Inventory 32