Inc. finished Job A40 on the last working day of the year. It utilized $370 of direct materials and $2,400 of direct labor. Uses a predetermined overhead allocation rate based on a percentage of direct labor costs, which has been fixed at 40%. The entry to record the completion of the job should involve a _____ A. debit to Work-in-Process Inventory $3,730 and a credit to Finished Goods Inventory $3,730 B. debit to Finished Goods Inventory S3,730 and a credit to Materials Inventory $3.730 C. debit to Finished Goods Inventory $3,730 and a credit to Work-in-Process Inventory $3,730 D. debit to Cost of Goods Sold $3,730 and a credit to Finished Goods Inventory $3,730