Drew Manufacturing has two processes Casting and Assembly. The company assigned $90,000 to the 500 units transferred from Assembly Department to Finished Goods Inventory. The journal entry to record this assignment of cost is ________.

A. debit Cost of Goods Sold, $90,000; credit Finished Goods Inventory, $90,000

B. debit Finished Goods Inventory, $90,000; credit WorkinProcess InventoryAssembly, $90,000

C. debit WorkinProcess InventoryAssembly, $90,000; credit Finished Goods Inventory, $90,000

D. debit Finished Goods Inventory, $90,000; credit Cost of Goods Sold, $90,000