Hamada company uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). During 2020, Cost of goods sold $4,020,000. The journal entry is:

a.

Work-in-Process Control debit $4,020,000 and Finished Goods Control credit $4,020,000.

b.

Finished Goods Control debit $4,020,000 and Cost of Goods Sold credit $4,020,000.

c.

Finished Goods Control debit $4,020,000 and Work-in-Process Control credit $4,020,000.

d.

Cost of Goods Sold debit $4,020,000 and Finished Goods Control credit $4,020,000.