Job no. C12 was completed in November at a cost of $32,350, subdivided as follows: direct material, $17,600; direct labor, $5,900; and manufacturing overhead, $8,850. The journal entry to record the completion of the job is:

a) Finished-goods inventory 32,350

Work-in-process inventory32,350

b) Work-in-process inventory 32,350

Finished-goods inventory32,350

c) Work-in-process inventory 32,350

Wages payable5,900

Raw-material inventory17,600

Manufacturing overhead8,850

d) Cost of goods sold 32,350

Finished-goods inventory32,350

e) Finished-goods inventory 32,350

Cost of goods sold32,350