Four Company had the following transactions during December.

Purchased raw materials on account for $250,000

Issued all materials purchased into production

Incurred actual direct labor cost of $180,000

Incurred actual overhead costs of $220,000

Applied conversion costs of $410,000 ($180,000 of direct labor; $230,000 of overhead)

Completed all units in process

Sold all completed units at a price equal to cost plus 15%

There were no changes to beginning or ending inventories for the month.

Assume that Four Company uses backflush costing with one trigger point: the sale of goods.

The journal entry to record the sale of the goods would include

		A. A credit to raw materials and in-process inventory for $250,000
		B. No entry would be required
		C. A credit to finished goods inventory for $660,000
		D. A credit to conversion cost control for $410,000