Job no. C12 was completed in November at a cost of $41,600, subdivided as follows: direct material, $17,100; direct labor, $9,800; and manufacturing overhead, $14,700. The journal entry to record the completion of the job is: Finished-goods inventory 41,600 Work-in-process inventory 41,600 Work-in-process inventory 41,600 Finished-goods inventory 41,600 Work-in-process inventory 41,600 Wages payable 9,800 Raw-material inventory 17,100 Manufacturing overhead 14,700 Cost of goods sold 41,600 Finished-goods inventory 41,600 Finished-goods inventory 41,600 Cost of goods sold 41,600