Caltran, Inc. completed manufacturing Job 445. It included

$400

of direct materials cost,

$1,240

of direct labor cost, and

$520

of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job?

Question content area bottom

Part 1

A.

WorkinProcess Inventory	2,160
Finished Goods Inventory		2,160

B.

Finished Goods Inventory	2,160
Materials Inventory		2,160

C.

WorkinProcess Inventory	1,640
Cost of Goods Sold		1,640

D.

Finished Goods Inventory	2,160
WorkinProcess Inventory		2,160