Caltran, 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? A. Work-in - Process Inventory 1,530 Cost of Goods Sold 1,530 B. Work -in - Process Inventory Finished Goods Inventory 2,090 2,090 C. Finished Goods Inventory 2,090 Work-in Process Inventory 2,090 D. Finished Goods Inventory 2,090 Materials Inventory 2,090