Cost of requisitioned direct materials Cost of requisitioned indirect materials Direct labor Manufacturing overhead incurred Cost of goods manufactured Cost of goods sold Beginning raw materials inventory Beginning work in process inventory Beginning finished goods inventory Manufacturing overhead allocation rate (based on direct labor) $43,800 $3,400 $80,800 $100,500 $234.200 $142.600 $17,200 $32.100 $36,000 130% The journal entry to transfer completed goods to the finished goods inventory account would include a O A. debit to Work-in - Process Inventory account for $234,200. O B. debit to Finished Goods Inventory account for $239,800. O c. credit to Work-in - Process Inventory account for $239,800 OD. debit to Finished Goods Inventory account for $234,200. Click to select your