Caltran, Inc. completed manufacturing Job 445. It included SS30 of direct materials cost, $1, 220 or direct labor cost, and $530 of allocated manufacturing overhead. Which of the following is the correct journal entry needed to record the completed job? work-in-Process inventory 1, 500 Cost of Goods Sold 1, 500 Finished Goods Inventory 2,000 Work-in-Process inventory 2,000 Finished Goods inventory 2,000 Material Inventory 2,000 work-in-Process inventory Finished Goods Inventory 2,000