Caltran, Inc. completed manufacturing Job 445. It included $390 of direct materials cost, $1,220 of direct labor cost, and $500 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? O Finished Goods Inventory 2,110 Materials Inventory 2,110 O Work-in-Process Inventory 1,610 Cost of Goods Sold 1,610 O Work-in-Process Inventory 2,110 Finished Goods Inventory 2,110 O Finished Goods Inventory 2,110 Work-in-Process Inventory 2,110