Caltran, Inc. completed manufacturing Job 445. It included $300 of direct materials cost, $1,230 of direct labor cost, and $540 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? A. Finished Goods Inventory 2,070 Materials Inventory 2,070 B. Work-in-Process Inventory 2,070 Finished Goods Inventory 2,070 C. Finished Goods Inventory 2,070 Work-in-Process Inventory 2,070 D. Work - in - Process Inventory 1,530 Cost of Goods Sold 1,530