Jeep, Inc. finished Job A40 on the last working day of the year. It utilized $370 of direct materials and $3,420 of direct labor. Jeep uses a predetermined overhead allocation rate based on a percentage of direct labor costs, which has been fixed at 46%. The entry to record the completion of the job should involve a Select one: A. debit to Cost of Goods Sold $5,158 and a credit to Finished Goods Inventory $5,158 B. debit to Finished Goods Inventory $5,158 and a credit to Work-in-Process Inventory $5,158 C. debit to Finished Goods Inventory $5,377 and a credit to Work-in-Process Inventory $5,158 D. debit to Work-in-Process Inventory $5,158 and a credit to Finished Goods Inventory $5,158 o E. None of the above